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V1989-23 ·7 July 2023 ·consulta-vinculante Medium impact
Tax

Special tax on SOCIMIs accrues on the date the interim dividend distribution is agreed

A SOCIMI has requested clarification on whether the 19% special tax accrues when an interim dividend is agreed or when the general meeting approves the distribution of the financial year's profits. The DGT has determined that the tax accrual occurs on the date the interim distribution is agreed.

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2023-07-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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