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A company inquired whether dividends from its UAE subsidiary could benefit from exemption under Article 21 of the Corporate Income Tax. The DGT confirms that the exemption applies if participation, residency in a treaty country, and economic activity requirements are met.
Cuestión planteada Si es de aplicación el art. 21 del Impuesto de Sociedades relativo a la exención para evitar la doble imposición económica internacional sobre dividendos y rentas de fuente extranjera derivadas de la transmisión de valores representativos de los fondos propios de entidades no residentes en territorio español, y por tanto si los dividendos que la consultante pueda recibir de la filial radicada en Emiratos Árabes Unidos se pueden acoger al mencionado artículo y por lo tanto se encuentran exentos por doble imposición.
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