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The DGT confirms that subordinated perpetual debt instruments, meeting investment, listing and rights conditions, are covered by the special tax regime, even if the subsidiary shifts its fiscal residence to Spain.
Question posed: Whether, if resolved applicable to the referred issuances of subordinated perpetual bonds, the tax regime established in the first additional provision of Law 10/2014 is applicable, taking into account the transfer of the registered office and tax residence to Spain of the issuing subsidiary.
Las obligaciones perpetuas subordinadas se consideran instrumentos de deuda según el alcance definido por la DGTPF. Si la emisión es realizada por una filial residente en la UE, cuyos derechos de voto corresponden íntegramente a una matriz española, y cumple requisitos como la cotización en mercados regulados, la ausencia de derechos políticos y la inversión permanente de los fondos en la matriz, se aplica el régimen de la DA 1ª de la Ley 10/2014. El traslado del domicilio social y residencia fiscal de la filial a España no altera este encuadre siempre que se mantengan los requisitos y la titularidad de los derechos de voto.
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