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A Spanish resident asks whether interest from a loan used to invest in a Brazilian company can be deducted and how Brazilian dividends are taxed. The DGT responds that dividends are exempt in Spain under the Brazil-Spain double taxation treaty, but are used to calculate the tax rate on other types of income, and that loan interest is not deductible.
Cuestión planteada Tributación del dividendo obtenido, posibilidad de deducir los intereses de los préstamos recibidos. Deducibilidad del impuesto satisfecho en Brasil. Viabilidad jurídica de la obtención del préstamo expuesto y obligaciones fiscales vinculadas al mismo. Requisitos legales para la repatriación de fondos.
Según el Convenio entre España y Brasil, los dividendos pueden tributar en ambos Estados, con un límite del 15% en Brasil. En España, estos dividendos están exentos de gravamen, pero se computan para calcular el tipo de gravamen aplicable al resto de las rentas del contribuyente. Los intereses de un préstamo personal para realizar aportaciones de capital no son gastos deducibles para determinar el rendimiento neto del capital mobiliario, al no estar contemplados en el artículo 26 de la LIRPF.
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