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A Spanish resident asks whether to include financial income from a Hong Kong company in their personal income tax. The DGT explains that participation and tax rate requirements must be met, and there are thresholds and business activity exemptions.
Cuestión planteada 1. Respecto de los dividendos que A percibirá de Z, si tienen la consideración de rentas derivadas de actividades empresariales a efectos del artículo 107 del TRLIS.
Para imputar rentas de una entidad no residente, el contribuyente debe tener al menos un 50% de participación y la entidad debe tributar a un tipo inferior al 75% del impuesto español. No se imputarán rentas de fondos propios o cesión de capitales si estas representan menos del 15% de la renta total o el 4% de los ingresos totales. Además, existe una excepción si la entidad no residente gestiona las participaciones con medios propios y los ingresos de las participadas provienen en un 85% de actividades empresariales.
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