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V2717-17 ·24 October 2017 ·consulta-vinculante Medium impact
FISCAL

Dividend payment does not affect the maintenance of donation-based reduction under specific conditions

The DGT responds that dividend receipt by a holding company does not affect the reduction from share donations, provided dividends are reinvested and the exemption in the Wealth Tax is maintained.

In 6 key points

How it affects those involved

The receipt of dividends by a holding company does not impact the reduction granted through share donations, as long as dividends are reinvested and the Wealth Tax exemption is preserved.

Lifecycle

2017-10-24PublishedPublished 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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