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View all AlliancesHelping clients meet their business challenges begins with an in-depth understanding of the industries in which they work. That’s why KPMG LLP established its industry-driven structure. In fact, KPMG LLP was the first of the Big Four firms to organize itself along the same industry lines as clients.
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Learn moreSpain’s dividend withholding tax rules constitute an unjustified restriction on the free movement of capital.
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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