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A Spanish company pays dividends to its parent company in the Dominican Republic, which holds 99% of the capital. The tax authority determines that, as the conditions of the double taxation avoidance treaty are met, the dividends are exempt from Spanish taxation.
Cuestión planteada Tributación de los dividendos en España y, en su caso, tipo de retención aplicable.
Según el Convenio entre España y la República Dominicana, si la sociedad matriz posee directamente al menos el 75% del capital y no tiene un establecimiento permanente en España vinculado a dicha participación, los dividendos están exentos de imposición en España. Al estar la renta exenta por aplicación del convenio, no procede practicar retención ni ingreso a cuenta de acuerdo con el artículo 31.4.a del TRLIRNR.
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