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A Spanish company asks whether its Panamanian subsidiary has been subject to foreign taxation to qualify for dividend exemption. The DGT examines whether Panama is a fiscal haven and how the double taxation treaty applies.
Cuestión planteada Si la entidad consultante cumple con el requisito establecido en el apartado 1, letra b), para aplicarse la exención del artículo 21 del texto refundido de la Ley del Impuesto sobre Sociedades en relación a los dividendos distribuidos por Y.
Panamá dejó de ser paraíso fiscal desde el 25 de julio de 2011 al aplicarse el Convenio con España. Para que se cumpla el requisito del artículo 21.1.b) del TRLIS, los beneficios de la filial panameña deben estar sujetos a un impuesto extranjero y no verse afectados por las cláusulas IV y VII del Protocolo del Convenio. Si las rentas de la filial provienen de dividendos de otras filiales, se debe verificar si dichas filiales han estado gravadas por un impuesto extranjero análogo.
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