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V2782-14 ·15 October 2014 ·consulta-vinculante Medium impact
Tax

Brazilian dividends exempt in Spain with progressive exemption; capital gains taxed in both countries

A Spanish resident asks how Brazilian dividends and capital gains from share sales are taxed. The DGT clarifies that dividends are exempt in Spain under a progressive exemption method, while capital gains may be taxed in both countries.

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2014-10-15PublishedPublished 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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