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V1612-14 ·23 June 2014 ·consulta-vinculante Medium impact
Tax

No retention of dividends to a German parent company if exemption conditions met

A Spanish company asked whether it could apply the exemption under article 14.1.h) of the TRLIRNR to avoid withholding on dividends paid to its German parent. The DGT responds that, if legal conditions are met, retention does not apply and residence must be proven with a certificate from the German tax authority.

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2014-06-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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