Skip to content
V2539-21 ·20 October 2021 ·consulta-vinculante Medium impact
Tax

Dividends following capital reduction subject to retention

The DGT confirms that retention is required on dividends arising from a capital reduction that generates capital gains.

In 6 key points

How it affects those involved

Taxpayers must withhold tax on dividends distributed after a capital reduction that generates capital gains.

Lifecycle

2021-10-20PublishedPublished 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