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V3149-15 ·19 October 2015 ·consulta-vinculante Medium impact
Tax

Dividends from a Spanish company to a UK company may be exempt from UK income tax if at least 10% of capital is held

A UK company owning 100% of a Spanish real estate company seeks advice on the taxation of its dividends. The DGT determines that, as the Spanish company is not a SOCIMI, the dividends are exempt in Spain under the Spanish-UK Double Taxation Convention.

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2015-10-19PublishedPublished 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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