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V1088-14 ·14 April 2014 ·consulta-vinculante Medium impact
Tax

Russian company dividends taxed in Spain on worldwide income and may require submission of Model 720

A person becoming a Spanish tax resident asks about the taxation of dividends from a Russian company. The DGT responds that such dividends are subject to taxation on worldwide income and that reporting obligations for foreign assets must be fulfilled.

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2014-04-14PublishedPublished 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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