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V2467-21 ·29 September 2021 ·consulta-vinculante Medium impact
Tax

Loan interests and dividends from companies exempt if income already imputed

A beneficiary of a trust asks how loan interests paid to a holding and dividends received should be taxed. The DGT clarifies that income from movable capital is taxed according to its legal holder, and subsequent distributions of already imputed income do not trigger further taxation.

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2021-09-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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