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V3165-21 ·21 December 2021 ·consulta-vinculante Medium impact
FISCAL

Retention of IRPF on dividends paid to hereditary communities and adjacent inheritances

A company asks whether IRPF should be withheld on dividends relating to hereditary communities and adjacent inheritances. The DGT responds that these entities are not taxpayers but groupings of individuals to whom income is attributed.

In 6 key points

Lifecycle

2021-12-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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