Skip to content
V2193-24 ·14 October 2024 ·consulta-vinculante Medium impact
Tax

No tax on IRPF for dividends from regularised profits

The taxpayer, currently resident in Spain, was a non-resident during 2017-2020. The Administration regularised those years by directly attributing the profits of their non-resident company as own income, taxed in IRNR. Now, the company is distributing those same profits as dividends. The DGT rules that no IRPF tax is due on these amounts, as they have already been taxed in IRNR.

In 6 key points

Lifecycle

2024-10-14PublishedPublished 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