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V0296-24 ·5 March 2024 ·consulta-vinculante Medium impact
Tax

Dividends of a Spanish company are taxed on savings base, no deduction for corporate tax paid

A sole shareholder of a Spanish company asks how to declare dividends received and whether corporate tax paid by the company can be deducted. The DGT responds that dividends are returns on movable capital and that no deduction is allowed for corporate tax paid by the company.

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2024-03-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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