Special tax system of partners

Regulation: Article 10 Law 11/2009

As regards the treatment of dividends distributed from profits or reserves to which the special tax regime established in Law 11/2009 has been applied, when the recipient is a taxpayer of the Corporate Tax or the Non-Resident Income Tax with a permanent establishment, exemption established in article 21 of the LIS will not apply.

This exemption will also not apply to income obtained from the transfer or reimbursement of participation in the capital of companies that have opted for the SOCIMI regime, when the transferor or recipient is a taxpayer of the Corporate Tax or of the Non-Resident Income Tax with a permanent establishment.