Skip to content
V2214-14 ·8 August 2014 ·consulta-vinculante Medium impact
Tax

Deduction for double taxation applicable to dividend portions

A company inquired whether the double taxation deduction could be applied to both the portion of dividend recognised as income and the portion reducing the investment's carrying amount. The DGT confirms that such deduction may be applied in both cases if it can be proven that the equivalent amount was previously taxed at the donor level.

In 6 key points

Lifecycle

2014-08-08PublishedPublished 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