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A Spanish company asked whether it had to withhold tax when paying interest on a loan to a Portuguese company without a permanent establishment in Spain. The DGT confirms that, under domestic law, such interest is exempt from taxation and therefore no retention is required.
Cuestión planteada La consultante plantea si el pago de dichos intereses a la sociedad portuguesa están sujetos a retención y cual sería el tipo aplicable.
El pago de intereses de una sociedad española a otra residente en Portugal queda exento del Impuesto sobre la Renta de no Residentes según el artículo 14.1.c) del TRLIRNR. Al estar exentos, no procede practicar retención conforme al artículo 31.4 del mismo texto. La sociedad pagadora debe presentar declaraciones negativas y conservar un certificado de residencia fiscal emitido por las autoridades portuguesas para acreditar la exención.
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