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V3350-15 ·30 October 2015 ·consulta-vinculante Medium impact
Tax

Dividend exemption possible if participation and foreign taxation conditions met

The query asks whether dividends from a Dutch subsidiary may be exempt from Corporate Tax. The DGT explains that exemption depends on meeting the minimum participation threshold, holding period, and the subsidiary being subject to a foreign tax equivalent to at least 10%.

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2015-10-30PublishedPublished 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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