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V2044-16 ·12 May 2016 ·consulta-vinculante Medium impact
Tax

Requirements for applying the internal double taxation deduction under the 23rd Transitional Provision of the CIT Act

A company enquired whether it could apply the internal double taxation deduction under the twenty-third transitional provision of the Corporate Income Tax (CIT) Act to a portion of the dividends received. The Directorate General of Taxes (DGT) ruled that this is possible provided that the legal requirements are met and the prior taxation of the income by the transferring entities is proven.

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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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