Skip to content
V2138-14 ·4 August 2014 ·consulta-vinculante Medium impact
Tax

Dividends from SOCIMIs may be exempt from IRNR for EU resident groups

The DGT confirms that dividends from SOCIMIs are exempt from IRNR under Article 14.1.h) of the TRLIRNR if the conditions of the Parent-Subsidiary Directive are met.

In 6 key points

How it affects those involved

EU resident parent companies receiving dividends from SOCIMIs may benefit from IRNR exemption under specific conditions.

Lifecycle

2014-08-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact