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A consulting entity asks whether the Corporate Income Tax exemption can be applied to dividends from a non-resident subsidiary. The DGT responds that it can be applied if the minimum shareholding is maintained and the subsidiary is located in a country with a double taxation treaty with Spain that includes information exchange.
Cuestión planteada Si la entidad consultante podrá aplicar la exención del artículo 21.1 de la Ley del Impuesto sobre Sociedades.
Para la exención de dividendos según el artículo 21.1 de la LIS, se debe poseer al menos el 5% del capital de forma ininterrumpida durante el año anterior al reparto. En el caso de entidades no residentes, el requisito de tributación mínima del 10% se considera cumplido si la entidad participada reside en un país con convenio de doble imposición con España que contenga cláusula de intercambio de información. En este caso, la exención procede si aplica el Convenio entre España y los Emiratos Árabes Unidos.
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