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An entity inquired whether it could apply the dividend exemption as a usufructuary of shares rather than as the bare owner. The DGT ruled that the usufructuary is the economic shareholder receiving the dividends and may access the exemption provided the participation requirements are met.
This ruling clarifies that the right to tax exemptions on dividends rests with the economic shareholder (the usufructuary) rather than the bare owner, provided the legal requirements for participation are satisfied.
The tax team reviews your specific situation.
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