Skip to content
V2879-16 ·22 June 2016 ·consulta-vinculante Low impact
Tax

La exención del IRNR para dividendos de filiales españolas a matrices de la UE puede no aplicarse si el control de la matriz recae en no residentes de la UE sin motivos económicos válidos

Lifecycle

2016-06-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact