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A UK company owning 100% of a Spanish real estate company seeks advice on the taxation of its dividends. The DGT determines that, as the Spanish company is not a SOCIMI, the dividends are exempt in Spain under the Spanish-UK Double Taxation Convention.
Question raised: Taxation in Spain of the dividends received by the British company.
According to the Spanish-British Convention, dividends are exempt from taxation in the source State if the beneficial owner is a company resident in the other State that controls at least 10% of the capital of the paying company. As the Spanish company is not a Listed Real Estate Investment Company, the exemption for the minimum 10% participation applies. Therefore, the dividends are exempt from Non-Resident Income Tax in Spain.
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