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V0480-20 ·27 February 2020 ·consulta-vinculante Medium impact
FISCAL

Dividends from held entities may be exempt from corporate tax depending on holding status

The DGT clarifies that dividend exemption depends on whether the held entities function as holding companies.

In 6 key points

Lifecycle

2020-02-27PublishedPublished 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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