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A query was raised regarding whether the obligation to withhold tax on dividends depends on the law applicable to the recipient or the withholding agent. The DGT ruled that tax treatment depends on the recipient's regulations; therefore, if the recipient is still governed by the TRLIS, no withholding will occur in the cases specified by that text.
Cuestión planteada Si las obligaciones de retención y sus excepciones se rigen por la legislación aplicable al perceptor, no al retenedor. Y en particular, si un dividendo distribuido por una sociedad (la entidad consultante) en un ejercicio en el que ya le sea de aplicación la nueva Ley del Impuesto sobre Sociedades, a una sociedad que, por tener un ejercicio social distinto, aún esté sujeta al texto refundido de la Ley del Impuesto sobre Sociedades, no será objeto de retención en los supuestos contemplados en el artículo 140.4 del texto refundido de la Ley del Impuesto sobre Sociedades.
El tratamiento fiscal de los dividendos depende de la normativa aplicable al perceptor. Si el perceptor de los dividendos se encuentra sujeto al TRLIS, la entidad que distribuye debe aplicar lo establecido en el artículo 140.4.d) de dicho texto. En consecuencia, no se practicará retención en los dividendos que cumplan los requisitos del artículo 30.2 del TRLIS.
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