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A shareholder has enquired whether the distribution of profits obtained in 2003 by a company taxed under the tax transparency regime is subject to taxation. The Directorate General for Taxes (DGT) has ruled that such profits are not subject to Personal Income Tax (IRPF) nor are they subject to withholding tax.
Cuestión planteada Tributación de la distribución al consultante por la sociedad de los beneficios obtenidos en 2003.
Los dividendos o participaciones en beneficios que procedan de periodos en los que la entidad tributó por el régimen de transparencia fiscal (Ley 43/1995) no tributarán en el IRPF ni en el Impuesto sobre Sociedades. Asimismo, si el perceptor es contribuyente del IRPF, las distribuciones de beneficios de sociedades patrimoniales no se integrarán en la renta del periodo ni estarán sujetas a retención. La procedencia de estos beneficios debe acreditarse por cualquier medio de prueba admitido en Derecho.
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