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V1583-14 ·17 June 2014 ·consulta-vinculante Medium impact
Tax

Tax treatment of dividends and share disposals by a Spanish SOCIMI under Singapore and Hong Kong double taxation treaties

A Spanish company planning to transform into a SOCIMI seeks clarification on the tax treatment of its dividends and capital gains from share sales under the double taxation treaties with Singapore and Hong Kong. The DGT establishes the tax thresholds in Spain based on shareholding and share nature.

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2014-06-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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