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PUBLICACIÓN
Tax on the payment of dividends in kind
13 de enero, 2016
1. Corporate Income Tax
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Regarding the corporate income tax and pursuant to art. 17 of Act 27/2014 of 27 November, the DG states that the property subject to the dividend payment must be appraised according to its normal market value – regarded as that which would have been agreed between independent parties -, with the transferor integrating in its tax base the difference between the market value of the transferred assets and their tax value.
 ,
Regarding the corporate income tax and pursuant to art. 17 of Act 27/2014 of 27 November, the DG states that the property subject to the dividend payment must be appraised according to its normal market value – regarded as that which would have been agreed between independent parties -, with the transferor integrating in its tax base the difference between the market value of the transferred assets and their tax value.
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