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A Spanish company proposes forgiving debt (principal and interest) to a US subsidiary. Tax authorities determine the forgiveness constitutes a Spanish source capital gain, but under the US-Spain double taxation treaty, the taxing power lies exclusively with the US. Thus, the Spanish company is not required to withhold.
Cuestión planteada Implicaciones fiscales en España para las entidades no residentes (tanto la entidad estadounidense como la matriz japonesa) como consecuencia de la condonación de la deuda por parte de la consultante española. En particular, obligación de practicar retención por el IRNR.
La condonación de una deuda constituye una ganancia patrimonial que, al tratarse de un crédito que debe cumplirse en España, se considera renta obtenida en territorio español. No obstante, al no estar tipificada específicamente en el Convenio entre España y EE. UU., la renta se califica como beneficio empresarial bajo el artículo 7. Según este artículo, la potestad de gravamen corresponde exclusivamente al Estado de residencia (EE. UU.). Al ser una renta exenta por el Convenio, no procede practicar retención ni ingreso a cuenta según el artículo 31.4 del TRLIRNR.
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