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V4136-15 ·23 December 2015 ·consulta-vinculante Medium impact
FISCAL

Requirements for exemption and relief from double taxation on dividends under DT 23 and Article 21 of the LIS

The consultant asks whether exemption and relief from double taxation can be applied to dividends from an entity acquired in 2011. The DGT confirms this is possible if participation and temporality requirements are met, although relief will be partial if evidence of prior income integration is incomplete.

In 6 key points

How it affects those involved

Taxpayers may qualify for exemption and partial relief from double taxation on dividends from entities acquired in 2011, subject to participation and temporality conditions and the quality of evidence regarding prior income integration.

Lifecycle

2015-12-23PublishedPublished 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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