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V4703-16 ·8 November 2016 ·consulta-vinculante Medium impact
Tax

Interest paid to an SPV may be exempt from withholding tax if treated as a credit institution

A query was raised regarding whether interest paid to an SPV owned by a credit institution is exempt from withholding tax under the Income Tax Regulations (RIS). The DGT determines that if the SPV is part of a consolidable group and is subject to the solvency and supervision regulations of the Bank of Spain, it may be treated as a credit institution.

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2016-11-08PublishedPublished 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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