Author: Marta Fiestas Tartiere
SOCIMI: Script Dividend not valid for meeting dividend distribution obligation when shareholders are PIT or NRIT taxpayers without permanent establishment
10/08/2024
In a recent resolution, the General Directorate of Taxes (DGT) confirms that script dividends are only valid for fulfilling the dividend distribution obligation in the special regime of Listed Companies for Investment in the Real Estate Market (SOCIMI) when they generate income for the shareholder. This means that this mechanism is not valid for meeting […]