Skip to content
V1643-22 ·8 July 2022 ·consulta-vinculante Medium impact
Tax

Dividend income is attributed to shareholder, not deductible

A taxpayer asked whether dividend payments to other investors under a participation agreement could be deducted as a transmission expense. The DGT states that the gain is fully attributed to the shareholder and that the transferred benefit is not an inherent transmission expense.

In 6 key points

Lifecycle

2022-07-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact