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V1262-16 ·29 March 2016 ·consulta-vinculante Medium impact
Tax

Application of dividend exemption in the parent company and elimination obligation within the tax group

A consulting entity plans to distribute dividends in kind (a portfolio of financial products) to its sole shareholder, which is the parent company of its tax group. The DGT analyses whether the shareholder can apply the dividend exemption and whether the income generated by the distributing entity must be eliminated when calculating the group's taxable base.

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2016-03-29PublishedPublished 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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