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The DGT confirms that dividends distributed by a SOCIMI to its sole shareholder, who is also a SOCIMI, are not subject to retention since both comply with the requirements of Law 11/2009.
Cuestión planteada 1. Exención en la retención de los dividendos satisfechos a una SOCIMI por su filial, cuando esta última es una SOCIMI no cotizada de las reguladas en el artículo 2.1.c) de la Ley 11/2009.
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