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A company within a tax group has enquired whether it can apply double taxation relief to a dividend distributed in 2013, given that the income from the preceding transfer is only included in the group's tax base in 2014. The Directorate General for Taxes (DGT) has ruled that the relief may be applied in 2014, provided that the prior taxation of the income at the level of the transferors can be proven.
This ruling clarifies the timing for claiming double taxation relief within tax groups, ensuring that the deduction can be deferred to the year the income is recognised in the group's tax base, subject to proof of prior taxation.
The tax team reviews your specific situation.
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