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V0866-26 ·21 April 2026 ·consulta-vinculante Medium impact
Tax

Dividends from a parent to a subsidiary may be exempt from income tax under certain conditions

A company inquired whether a mechanism could eliminate double taxation on a dividend received from its subsidiary, intended to offset a credit between the two. The DGT confirms that dividends may benefit from exemption under Article 21 of the LIS if legal requirements are met.

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2026-04-21PublishedPublished 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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