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A Spanish company asks whether the Spain-United Arab Emirates double tax treaty applies to a subsidiary in a Dubai free zone and whether dividend exemption is available. The DGT confirms the treaty applies to free zones and outlines the conditions for dividend exemption under the Corporate Income Tax.
Cuestión planteada 1.) Si resulta aplicable el Convenio de Doble Imposición suscrito entre España y Emiratos Árabes Unidos.
El Convenio con Emiratos Árabes Unidos se aplica a las zonas francas por ser parte del territorio del Estado, siempre que la filial sea residente, esté constituida y tenga su sede de dirección efectiva en dicho país. Respecto a los dividendos, el Convenio permite una tributación en origen no superior al 5% si la matriz posee al menos el 10% del capital. Para la exención interna en España (art. 21 LIS), se requiere una participación mínima del 5% y que la entidad participada esté sujeta a un impuesto extranjero análogo de al menos el 10%, requisito que se considera cumplido si existe convenio con cláusula de intercambio de información.
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