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V0261-22 ·14 February 2022 ·consulta-vinculante Medium impact
Tax

No obligation to declare IRPF for dividends under €1,000 if no double taxation deduction is claimed

The DGT confirms that a minor does not need to file a tax return for dividends from a Finnish company, provided the income does not exceed €1,000 and no double taxation deduction is claimed.

In 6 key points

How it affects those involved

Minors receiving dividends below €1,000 from foreign companies are exempt from filing a tax return if they do not claim the international double taxation deduction.

Lifecycle

2022-02-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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