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V0323-16 ·27 January 2016 ·consulta-vinculante Medium impact
FISCAL

Dividend exemption and retention under LIS articles 21 and 128

A company asks whether dividends received from a subsidiary, directly or indirectly through another company, are tax-exempt and whether retention is required. The DGT states that, upon meeting participation and value requirements, the exemption applies and no retention is due.

In 6 key points

How it affects those involved

Companies receiving dividends from subsidiaries are exempt from corporate tax if participation and acquisition value criteria are met, eliminating the need for retention.

Lifecycle

2016-01-27PublishedPublished 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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