Skip to content
V1825-20 ·8 June 2020 ·consulta-vinculante Medium impact
Tax

Dividends from a Mexican transparent company taxed as capital gains

A Spanish resident asks whether dividends from a Mexican company, already taxed in Mexico under fiscal transparency, can be excluded from Spanish taxable income or whether a double taxation deduction applies. The DGT confirms that such dividends are treated as capital gains, but allows the deduction under Article 80 of the LIRPF for the tax paid in Mexico.

In 6 key points

Lifecycle

2020-06-08PublishedPublished 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