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V3960-15 ·14 December 2015 ·consulta-vinculante Medium impact
Tax

Dividend exemption not applicable if fiscal acquisition value below 20 million euros

The consulting entity asks whether, for dividend and inheritance income tax exemption, the accounting or fiscal acquisition value should be used when the fiscal value is below 20 million euros. The DGT responds that the acquisition value derived from Corporate Income Tax rules must be applied.

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2015-12-14PublishedPublished 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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