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V2087-20 ·23 June 2020 ·consulta-vinculante Medium impact
Tax

Dividends from a subsidiary may be exempt if minimum holding period is met

A Spanish company asks whether dividends from its subsidiary B (10% ownership) are exempt under Corporate Tax. The DGT states that, since the ownership exceeds 5% and the subsidiary is resident in Spain, exemption depends on meeting the minimum holding period requirement.

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2020-06-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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