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A Spanish company asks whether taxes should be withheld on interest from a loan from its sole shareholder in Malta. The DGT responds that, under the Spain-Malta double taxation treaty, interest is taxable only in Malta and exempt in Spain, provided it does not exceed market value.
Cuestión planteada Se plantea si la entidad consultante debe aplicar retención a los intereses que se satisfagan a la entidad prestataria y porcentaje en el que se debe aplicar esa retención.
Los intereses procedentes de España pagados a un residente de Malta solo pueden someterse a imposición en Malta, quedando exentos en España si se acredita la residencia. No obstante, si por las relaciones especiales entre las partes el interés excede del que se habría convenido en ausencia de tales relaciones, el exceso podrá tributar en España. Además, la exención no exime al pagador de la obligación de presentar la declaración negativa.
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