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V1986-15 ·25 June 2015 ·consulta-vinculante Medium impact
Tax

Applicability of the 100% domestic double taxation deduction on income derived from a merger

The taxpayer asks whether the deduction provided in Article 30.2 of the Recast Text of the Corporate Income Tax Law (TRLIS) can be applied to dividends from companies subject to the new Corporate Income Tax Law and what occurs in the event of a merger. The DGT responds that the 100% deduction is applicable if the participation requirements are met and that said deduction also extends to income accounted for through a merger.

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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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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