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A central depositary based in the EU and represented in Spain asks whether it must submit Form 198. The DGT responds that, by participating in the procedure for excluding interest retention, it is obliged to report the beneficial owners via this form.
Cuestión planteada La consultante solicita aclaración sobre el alcance de la obligación a que se refiere la citada contestación vinculante de presentar el modelo 198.
Las entidades depositarias que intervengan en el procedimiento de exclusión de retención (artículo 61.q del RIS) para contribuyentes del Impuesto sobre Sociedades o del IRNR con establecimiento permanente, están obligadas a informar a la Administración de los rendimientos imputables a sus titulares. Esta información debe suministrarse mediante el modelo 198, ya que tales intereses excluidos de retención no se informan a través del modelo 193. El hecho de que la entidad no sea estrictamente una entidad financiera no impide su intervención en estos procedimientos.
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