Dividendos no proporcionales: Hacienda aclara cómo tributan - IURIT - Asesoría Fiscal y Legal Online
General taxation and Models of Tax

Dividends are not proportional: so, are taxed according to the Treasury

General taxation and Models of Tax /

Finance clarifies when it is legal to distribute dividends in proportion to, and how are taxed according to whether or not provided for in the bylaws.