Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
The query addresses the treatment of a dividend received by an entity that corresponds to the premium paid when acquiring a shareholding. The DGT rules that, if the prior taxation of said amount by the transferor can be proven, the dividend is not included in the taxable base but entitles the recipient to domestic double taxation relief.
Cuestión planteada Tratamiento a efectos del Impuesto sobre Sociedades del dividendo percibido por B teniendo en cuenta la diferencia de adquisición referida y el régimen tributario del transmitente y considerando que la entidad perceptora del dividendo lo registrará como un ingreso en su cuenta de pérdidas y ganancias.
Si el dividendo recibido corresponde al sobreprecio pagado por la adquisición y se prueba que un importe equivalente tributó en el transmitente previo, el dividendo no se integra en la base imponible y minorará el valor fiscal de la participación. En este caso, la entidad tiene derecho a la deducción por doble imposición interna según el artículo 30.6 del TRLIS. Esta deducción puede aplicarse en la cuota íntegra del grupo fiscal si la entidad forma parte de un régimen de consolidación fiscal.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.