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V1991-14 ·24 July 2014 ·consulta-vinculante Medium impact
Tax

Economic double taxation exemption applicable to UAE subsidiary dividends under certain conditions

A company inquired whether dividends from its UAE subsidiary could benefit from exemption under Article 21 of the Corporate Income Tax. The DGT confirms that the exemption applies if participation, residency in a treaty country, and economic activity requirements are met.

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2014-07-24PublishedPublished 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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