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A query was raised regarding whether amounts paid by a distributing entity to investors (collective investment schemes or institutional entities) as 'commission rebates' for investing in certain CIS are subject to withholding tax under Corporate Tax. The DGT rules that these amounts constitute income from movable capital and are therefore subject to withholding tax.
Cuestión planteada Si procede la aplicación de retención a cuenta del Impuesto sobre Sociedades sobre las cantidades abonadas por la entidad distribuidora española (C) a las IIC gestionadas por B, así como a sus clientes institucionales (en adelante, inversores).
Las percepciones por 'retrocesión de comisiones' constituyen un incentivo que remunera la inversión y permanencia de capitales en una IIC. Por tanto, deben calificarse como rendimientos del capital mobiliario según el artículo 25.2 de la Ley 35/2006. Al ser rentas del capital mobiliario, están sujetas a retención a cuenta del Impuesto sobre Sociedades por parte de la entidad distribuidora que realiza el pago.
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