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V0271-18 ·7 February 2018 ·consulta-vinculante Medium impact
FISCAL

Societies' shareholders cannot claim foreign tax credit for German dividend withholding

The DGT confirms that shareholders of a Spanish company cannot claim the international double taxation relief for a 15% German withholding tax on dividends.

In 6 key points

How it affects those involved

Shareholders of Spanish companies are unable to deduct German dividend withholding tax in their personal income tax returns.

Lifecycle

2018-02-07PublishedPublished 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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