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V1039-17 ·28 April 2017 ·consulta-vinculante Medium impact
Tax

No retention applicable on dividends paid by Spanish company to its Dominican parent under certain conditions

A Spanish company pays dividends to its parent company in the Dominican Republic, which holds 99% of the capital. The tax authority determines that, as the conditions of the double taxation avoidance treaty are met, the dividends are exempt from Spanish taxation.

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2017-04-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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