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A company asked whether dividends from a Uruguayan subsidiary and profits from a US permanent establishment could be tax-exempt in Spain. The DGT states that such exemptions may apply if the requirements of ownership, foreign tax liability, and profit origin in business activities are met.
Cuestión planteada Si el ingreso por dividendo procedente de U y el beneficio de E que pudiera obtener la consultante, podrían considerarse exentos de tributación en España en virtud de los establecido en los artículos 21 y 22 del texto refundido de la Ley del Impuesto sobre Sociedades.
Los dividendos de una entidad no residente están exentos si se posee al menos el 5% del capital de forma ininterrumpida durante un año, la entidad está gravada en su país (o existe convenio con intercambio de información) y los beneficios proceden de actividades empresariales con al menos un 85% de ingresos de rentas extranjeras. Asimismo, las rentas de un establecimiento permanente en el extranjero están exentas si proceden de actividades empresariales y el establecimiento ha sido gravado por un impuesto análogo, siempre que no concurran las excepciones del artículo 21.3 del TRLIS.
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