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V2043-16 ·12 May 2016 ·consulta-vinculante Medium impact
Tax

Usufructuary of shares may apply Corporate Tax dividend exemption

An entity enquired whether it could apply the dividend exemption under Article 21 of the Corporate Tax Act while holding usufruct rights over shares. The DGT ruled that the usufructuary may apply said exemption provided that legal requirements are met and double taxation occurs.

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2016-05-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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