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A Spanish company asked whether dividend distributions to its Swedish parent were exempt from IRNR under article 14.1 h) of the TRLIRNR, given that the parent is now part of an American group. The DGT confirmed the exemption, as the Swedish parent has legitimate economic reasons and was not established for abuse of the regime.
Cuestión planteada Si la distribución de dividendos se encuentra exenta del Impuesto sobre la Renta de No Residentes en virtud del artículo 14.1 h) del TRLIRNR.
La exención del artículo 14.1 h) del TRLIRNR es aplicable si se cumplen los requisitos de participación, forma jurídica y sujeción a tributos. Aunque la mayoría de los derechos de voto pertenezcan a una entidad no residente en la UE (EE. UU.), la exención no se pierde si la matriz demuestra motivos económicos válidos y que no fue constituida para disfrutar indebidamente del régimen. En este caso, la antigüedad de la matriz sueca y la adquisición posterior por el grupo estadounidense validan la existencia de motivos económicos.
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