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V2656-14 ·8 October 2014 ·consulta-vinculante Medium impact
Tax

Dividends and capital gains from Irish-resident entity exempt in Spain

A Cayman-incorporated entity with Irish tax residency seeks advice on the exemption of interest and capital gains in Spain. The DGT confirms that interest is taxable only in Ireland, and capital gains may be exempt unless specific conditions relating to shareholding or immovable property are met.

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2014-10-08PublishedPublished 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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