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A Spanish company planning to transform into a SOCIMI seeks clarification on the tax treatment of its dividends and capital gains from share sales under the double taxation treaties with Singapore and Hong Kong. The DGT establishes the tax thresholds in Spain based on shareholding and share nature.
Cuestión planteada Calificación, a efectos de los Convenios para evitar la doble imposición suscritos por España con Singapur y con Hong Kong, tanto de los dividendos distribuidos por la entidad consultante, como de las rentas derivadas de la enajenación de las acciones de dicha entidad que estén admitidas a negociación en el mercado alternativo bursátil español.
Bajo el convenio con Singapur, los dividendos no tributan en España si el beneficiario efectivo posee al menos el 10% del capital. Para Hong Kong, la exención requiere una participación del 25%, con un límite del 10% para participaciones inferiores. Respecto a la enajenación de acciones, en el caso de Singapur, España puede gravar la renta si la participación es superior al 25%. Para Hong Kong, al ser acciones cotizadas, la renta solo puede tributar en el país de residencia del transmitente.
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