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A consulting firm raises questions about calculating the 10% minimum tax to avoid the 19% special dividend tax, the applicability of the EU parent exemption, and the consequences of asset sales. The DGT clarifies that dividend-related expenses must be considered in the minimum tax calculation, and the EU parent exemption may not apply if a majority of voting rights are held by non-residents, unless valid economic reasons exist.
Cuestión planteada Se plantean diversas cuestiones en relación con la Ley 11/2009 que se describen en el cuerpo de la contestación.
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