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V2865-16 ·22 June 2016 ·consulta-vinculante Medium impact
FISCAL

Foreign entities' dividends not taxed under displaced workers regime

A taxpayer under the special regime for displaced workers asks whether dividends from foreign entities are subject to Spanish taxation. The DGT responds that since these are not incomes earned within Spanish territory, they are not covered by this regime.

In 6 key points

Lifecycle

2016-06-22PublishedPublished 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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