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V5059-26 ·23 June 2026 ·consulta-vinculante Low impact
Tax

El cálculo del umbral del 70% para la exención de dividendos se realiza sobre el resultado consolidado si la entidad es dominante

Lifecycle

2026-06-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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