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V1989-24 ·17 September 2024 ·consulta-vinculante Medium impact
Tax

Dividends from a subsidiary may be exempt in the acquiring company if Art. 21 LIS requirements are met

An entity makes a non-monetary contribution of shares in a subsidiary to another company within the group. A query is raised regarding whether the dividends distributed by the subsidiary to the new acquirer may benefit from tax exemption.

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2024-09-17PublishedPublished 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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