{"id":7964,"date":"2018-08-06T22:15:13","date_gmt":"2018-08-07T03:15:13","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/dividends-received-by-companies-could-be-taxed-with-industry-and-trade-tax\/"},"modified":"2020-10-23T16:05:32","modified_gmt":"2020-10-23T21:05:32","slug":"dividends-received-by-companies-could-be-taxed-with-industry-and-trade-tax","status":"publish","type":"post","link":"https:\/\/phrlegal.pixelpro.one\/en\/dividends-received-by-companies-could-be-taxed-with-industry-and-trade-tax\/","title":{"rendered":"DIVIDENDS RECEIVED BY COMPANIES COULD BE TAXED WITH INDUSTRY AND TRADE TAX"},"content":{"rendered":"<p><strong>DIVIDENDS RECEIVED BY COMPANIES COULD BE TAXED WITH INDUSTRY AND TRADE TAX<\/strong><\/p>\n<p><strong>Industry and Trade Tax <\/strong><\/p>\n<p><strong>The Superior Administrative Court clarified the criteria under which the companies should file and pay industry and trade tax for dividends received<\/strong><\/p>\n<p><strong> <\/strong><\/p>\n<p>By means of decision No. 21776 of May 31<sup>th<\/sup> 2018, the Superior Administrative Court clarified that in order to determine whether the dividends received by a company are subject to industry and commerce tax, the following criteria should be verified: (i) the company&#8217;s principal business activity; and (ii) if the shares, by virtue of which the dividends are received, are registered as fixed or mobile assets.<\/p>\n<p>In this sense, the dividends would be taxed with the industry and trade tax when the company incorporates companies and participates in the acquisition of shares on a regular basis and with professional criterion.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Industry and Trade Tax<\/p>\n<p>The Superior Administrative Court clarified the criteria under which the companies should file and pay industry and trade tax for dividends received<\/p>\n","protected":false},"author":2,"featured_media":7273,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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