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V1429-14 ·29 May 2014 ·consulta-vinculante Medium impact
Tax

SOCIMI must apply a 19% special tax if dividends to shareholders with over 5% ownership are taxed at less than 10%

The application of a 19% special tax in a SOCIMI is queried based on shareholders' tax rates and the fiscal treatment of a capital increase by credit offset and share issuance premium distribution.

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2014-05-29PublishedPublished 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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