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A query was raised regarding whether company X must withhold tax on dividends distributed to entity H when these originate from company B. The DGT ruled that, as the minimum required indirect participation threshold is not met, the exemption does not apply and there is an obligation to withhold tax.
Cuestión planteada Si, respecto de los dividendos a distribuir por X a la entidad H, resulta de aplicación o no, lo previsto en el artículo 128.4.d) de la LIS y por tanto si X debe practicar retención.
Para que no se practique retención en dividendos, estos deben estar exentos según el artículo 21.1 de la LIS. Si la entidad participada obtiene más del 70% de sus ingresos de dividendos o rentas similares, la entidad que recibe el dividendo debe mantener una participación indirecta de al menos el 5% en las entidades de niveles superiores. En este caso, la participación indirecta de H en B es del 1,85%, por lo que no cumple el requisito y la entidad X debe practicar la retención.
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