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V1984-15 ·25 June 2015 ·consulta-vinculante Medium impact
Tax

Application of the domestic double taxation deduction to dividends and merger income

The inquiry concerns the application of the dividend deduction and the exemption on holdings under the new Corporate Income Tax Act. The DGT clarifies that it is possible to apply the 100% deduction to dividends and merger income if the participation requirements are met, even if the income was previously exempt.

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2015-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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