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A resident of Panama was granted the right to dividends from a Spanish company for previous financial years via a court ruling. The DGT has determined that the accrual occurs when the right becomes enforceable (upon the ruling becoming final) and that these dividends are subject to taxation in Spain at the 10% limit provided by the Double Taxation Convention.
Cuestión planteada Si el cobro de estos dividendos está, o no, sujeto o exento al haber tributado ya en la persona del demandado, y al tratarse de ejercicios prescritos.
El devengo de los dividendos se produce cuando son exigibles, lo que ocurre al declararse firme la sentencia que reconoce el derecho a percibirlos. Al ser el beneficiario un residente en Panamá, España puede gravar estos dividendos con un tipo máximo del 10% según el Convenio para evitar la doble imposición. Los intereses de demora reconocidos judicialmente no son rendimientos del capital mobiliario ni ganancias patrimoniales, por lo que tributan exclusivamente en Panamá bajo el artículo 21 del Convenio.
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