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V2582-15 ·4 September 2015 ·consulta-vinculante Medium impact
Tax

Dividends from tax transparency periods are not subject to Personal or Corporate Income Tax

A query was raised regarding whether shareholders must pay tax on income distributions from an entity that was subject to the tax transparency regime. The Directorate General for Taxes (DGT) ruled that such dividends are not taxable if they originate from periods during which said regime was applied.

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2015-09-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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