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Spain: Dividend withholding tax in breach of EU law (CJEU judgment)

Spain’s dividend withholding tax rules constitute an unjustified restriction on the free movement of capital.

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January 21, 2025

The Court of Justice of the European Union (CJEU or the Court) issued its judgment in a case (C-601/23) concerning the compatibility of the Spanish dividend withholding tax with EU law.

The CJEU held that Spain’s dividend withholding tax rules, under which taxes withheld on dividends are treated as a prepayment of corporate income tax for resident companies (which can be reimbursed in the event of tax losses), but as a final levy for nonresident companies in similar circumstances, constitute an unjustified restriction on the free movement of capital.

Read a January 2025 report prepared by the KPMG EU Tax Centre

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