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V2718-17 ·24 October 2017 ·consulta-vinculante Medium impact
FISCAL

Dividend payment does not affect the value maintenance requirement under donation reduction under specific conditions

The DGT confirms that dividend receipt by a holding company does not impact the donation reduction, provided dividends are reinvested in assets and the exemption from the Wealth Tax is maintained.

In 6 key points

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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