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V5059-26 23 June 2026 · SG de Impuestos sobre las Personas Jurídicas Analysis pending
IS · exención de dividendos

Determining holding entity status based on consolidated results

A consulting company asks how to determine if its parent company is a holding entity to apply dividend and capital gains exemption. The DGT clarifies that the 70% income or revenue threshold is calculated on consolidated results when the entity is dominant in a group.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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