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V0654-25 ·10 April 2025 ·consulta-vinculante Medium impact
Tax

Dividend exemption thresholds and indirect participation rules

A Spanish holding company asks whether it can benefit from dividend exemption on its shareholding in a French company (A), which in turn holds another company (B). The DGT states that if dividend and capital income from company A do not exceed 70% of its consolidated income, there is no need to assess indirect participation in A's subsidiaries.

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2025-04-10PublishedPublished 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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