Spain: Participation Exemption on Dividends and Capital Gains is a “full Exemption” for the Purposes of the CFC Regime The Spanish participation exemption on dividends and capital gains is a “full exemption” for the purposes of the Controlled Foreign Company regime | Tax Blog – Garrigues 0 Share this:Click to share on LinkedIn (Opens in new window)Click to share on WhatsApp (Opens in new window)Click to share on Twitter (Opens in new window)Click to share on Facebook (Opens in new window) April 10, 2025 webmaster CFC Rules, Corporate Taxation, Spain, Tax Controlled Foreign Corporation, Corporate Taxation, Spain, Tax US: Treasury and the IRS proposed Regulations on previously taxed Earnings and Profits Germany: Draft for the Implementation of the DAC8 Directive
