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A Spanish company asked whether dividends from its fully owned Romanian subsidiary were tax-exempt. The DGT confirms that they are, provided the requirements for ownership and double taxation treaty are met.
Cuestión planteada Si la sociedad española se adapta a los requisitos del artículo 22 de la Ley del Impuesto sobre Sociedades, considerando que opera en Rumanía a través de un establecimiento permanente y, por tanto, los dividendos que va a percibir se encuentran exentos conforme al artículo 21 de la misma Ley.
Los dividendos de una entidad no residente están exentos si se posee al menos un 5% del capital de forma ininterrumpida durante el año anterior al reparto. Además, la entidad participada debe estar sujeta a un impuesto extranjero análogo de al menos un 10% o residir en un país con convenio para evitar la doble imposición que incluya cláusula de intercambio de información. En este caso, al ser la participación del 100% y existir convenio entre España y Rumanía, se cumplen los requisitos del artículo 21 de la LIS.
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