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V1317-16 ·31 March 2016 ·consulta-vinculante Medium impact
FISCAL

Dividend exemption possible if minimum shareholding and double taxation treaty with information exchange maintained

A consulting entity asks whether the Corporate Income Tax exemption can be applied to dividends from a non-resident subsidiary. The DGT responds that it can be applied if the minimum shareholding is maintained and the subsidiary is located in a country with a double taxation treaty with Spain that includes information exchange.

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2016-03-31PublishedPublished 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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