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A Spanish company asks whether it must account for and tax its share in a US LLC. The DGT confirms that the LLC's income must be included in the taxable base and explains how to avoid double taxation through the Spain-US double taxation treaty.
Cuestión planteada 1. Si la sociedad consultante debería imputar en su Balance de Situación y Cuenta de Pérdidas y Ganancias los saldos correspondientes a su participación en dicha LLC y declararlos en el Impuesto sobre Sociedades.
Las rentas procedentes de la LLC deben integrarse en la base imponible de la sociedad consultante según el artículo 4.1 de la LIS. Para evitar la doble imposición con EE.UU., se aplicarán las disposiciones del Convenio suscrito entre ambos países, permitiendo deducciones según el tipo de renta y la participación. La DGT no puede resolver sobre la materia contable por no ser su competencia.
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