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V1582-14 ·17 June 2014 ·consulta-vinculante Medium impact
Tax

Dividend payment to a Swedish parent may be exempt from IRNR

A Spanish company asked whether dividend distributions to its Swedish parent were exempt from IRNR under article 14.1 h) of the TRLIRNR, given that the parent is now part of an American group. The DGT confirmed the exemption, as the Swedish parent has legitimate economic reasons and was not established for abuse of the regime.

In 6 key points

How it affects those involved

The exemption applies when a parent company has genuine economic justifications and was not created to exploit the tax regime.

Lifecycle

2014-06-17PublishedPublished 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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