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V2706-14 ·9 October 2014 ·consulta-vinculante Medium impact
Tax

Exemption of foreign dividends and capital gains under foreign holding entity regime

A company asks whether dividends and capital gains from a Colombian multinational may be exempt from Corporate Tax. The DGT explains the requirements of participation, foreign taxation and source of income to apply the exemption.

In 6 key points

Lifecycle

2014-10-09PublishedPublished 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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