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The DGT determines that payments from a participation account constitute interest under the double taxation treaty and are therefore not subject to Spanish taxation.
Question raised
La renta obtenida por el cuenta-partícipe no gestor en un contrato de cuentas en participación se encuadra en el concepto de intereses del artículo 11.2 del Convenio entre España y Reino Unido. Al ser intereses, su potestad tributaria corresponde al Estado de residencia del beneficiario según el artículo 11.1 del Convenio. El devengo se produce cuando los rendimientos sean exigibles o en la fecha del cobro, si esta fuera anterior. La entidad española no debe practicar retención, pero sí presentar la declaración negativa correspondiente.
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