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The application of a 19% special tax in a SOCIMI is queried based on shareholders' tax rates and the fiscal treatment of a capital increase by credit offset and share issuance premium distribution.
Cuestión planteada 1. Confirmación de que el criterio antes expuesto resulta aplicable a la sociedad S en relación con los dividendos distribuidos a Luxco en los términos antes indicados.
La SOCIMI estará sujeta a un gravamen especial del 19% sobre dividendos a socios con participación igual o superior al 5% si estos tributan en su sede a un tipo inferior al 10%. Para socios no residentes, se debe considerar tanto la retención en España como el tipo impositivo en su país de residencia, minorado por deducciones para evitar la doble imposición. En una ampliación de capital por compensación de créditos, no se integra renta en la base imponible aunque exista un ingreso contable. Asimismo, un ingreso contable por capitalización de deuda no tiene trascendencia fiscal y no requiere ser objeto de distribución de beneficios.
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