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V3493-16 ·22 July 2016 ·consulta-vinculante Medium impact
Tax

Holding company dividends may be exempt if indirect ownership threshold is met

A query was raised regarding whether an entity can apply the dividend exemption to profits obtained via an intermediate company following the sale of shares in another company. The DGT indicates that if the investee is a holding company with income primarily from dividends, the exemption requires a minimum indirect ownership of 5% in the underlying entity.

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2016-07-22PublishedPublished 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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