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V0248-17 ·31 January 2017 ·consulta-vinculante Medium impact
Tax

Cash transfers to an ex-spouse following divorce are not considered dividend distributions

A sole shareholder of a limited company transfers 250,000 euros from the company to their ex-spouse following a divorce under the community property regime. The DGT has determined that this payment does not constitute a dividend distribution from the entity.

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2017-01-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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