Tax consolidation regime. Limitation on the elimination of dividends.
The General State Budget Law for 2021 introduces an amendment to the exemption for dividends received from entities in which more than 5% is held…
Category
12 articles
The General State Budget Law for 2021 introduces an amendment to the exemption for dividends received from entities in which more than 5% is held…
Law 11/2020, of December 30, on the General State Budget for 2021 (hereinafter, the “LPGE”), was published in the Official State Gazette (BOE) of December…