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V1024-15 ·30 March 2015 ·consulta-vinculante Medium impact
Tax

Dividends from limited companies taxed as capital gains

An investor enquiring about dividend withholding and double taxation relief is advised that dividends are capital gains subject to retention, and double taxation relief no longer exists.

In 6 key points

How it affects those involved

Investors must account for dividend taxation as capital gains, with no further relief available for double taxation.

Lifecycle

2015-03-30PublishedPublished 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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