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A Spanish company has requested a ruling regarding the classification of Limited Partnerships (LP), the existence of a permanent establishment in the US, and the exemption of foreign income. The DGT has determined that LPs are flow-through entities and that income from a permanent establishment may be exempt provided the requirements of the Corporate Income Tax Act (LIS) are met.
Cuestión planteada 1. Si los LP pueden ser clasificados como entidad en régimen de atribución de rentas constituidas en el extranjero de acuerdo con el artículo 37 del TRLIRNR.
Las LP tienen una naturaleza jurídica idéntica o análoga a las entidades en régimen de atribución de rentas españolas. Si la actividad en EE. UU. constituye un establecimiento permanente según el Convenio, los beneficios pueden tributar en España, permitiendo la eliminación de la doble imposición. Las rentas obtenidas mediante dicho establecimiento permanente pueden estar exentas bajo el artículo 22 de la LIS si el establecimiento está sujeto a un impuesto con un tipo nominal de al menos el 10%. Los gastos financieros de la inversión serán deducibles con el límite del artículo 16 de la LIS.
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