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V1816-15 ·9 June 2015 ·consulta-vinculante Medium impact
Tax

The 100% dividend deduction may be applied under the TRLIS even if the paying entity is governed by the LIS

A consulting company with a 10.99% holding for more than one year asks whether it can apply the dividend deduction under the TRLIS. The DGT responds that it can, provided the requirements of Article 30.2 of the TRLIS are met.

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2015-06-09PublishedPublished 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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