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V3830-16 ·12 September 2016 ·consulta-vinculante Medium impact
Tax

Dividend exemption may apply partially if income derives from entities lacking minimum indirect participation

A company with corporate shareholders intends to distribute dividends. A query has been raised regarding whether the Corporate Tax exemption applies to the entire dividend or only a portion when the distributing company derives most of its income from another entity in which the shareholders do not hold sufficient indirect participation.

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2016-09-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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