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A Luxembourg SICAV asks whether it can avoid Spanish source interest withholding without providing an official residency certificate. The DGT states that without such a certificate, residency cannot be proven, and neither the exemption nor the treaty benefit can be applied.
Cuestión planteada Si los intereses de fuente española percibidos por la consultante están exentos en virtud del artículo 14.1 c) del TRLIRNR, sin obligación de practicar retención por parte de las entidades pagadoras españolas.
Para aplicar exenciones por residencia, es obligatorio justificarla mediante un certificado de residencia expedido por las autoridades fiscales del país de residencia. Ante la falta de este documento, no se puede acreditar la residencia en Luxemburgo para aplicar la exención del TRLIRNR ni el Convenio de doble imposición. En este caso, los intereses tributan al tipo del 21% con retención obligatoria.
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