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V2369-16 ·30 May 2016 ·consulta-vinculante Medium impact
FISCAL

Spain may tax share dividend income proportionally to days worked in Spain

A worker who rendered services in Spain and was later transferred to Brazil and Mexico receives shares from their corporate group. The DGT determines that Spain has the right to tax the income proportionally to the days worked in Spain during the consolidation period.

In 6 key points

Lifecycle

2016-05-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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