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A Spanish company asked whether it could apply the exemption under article 14.1.h) of the TRLIRNR to avoid withholding on dividends paid to its German parent. The DGT responds that, if legal conditions are met, retention does not apply and residence must be proven with a certificate from the German tax authority.
Cuestión planteada A efectos de no practicar la retención, por aplicación de la exención regulada en el artículo 14.1.h) del TRLIRNR, la consultante pregunta:
Al cumplirse los requisitos del artículo 14.1.h) del TRLIRNR, no procede practicar retención o ingreso a cuenta por la distribución de beneficios a la matriz residente en Alemania. Para aplicar la exención de la normativa interna por razón de residencia, se debe justificar mediante un certificado de residencia expedido por las autoridades fiscales del país de residencia. Si se invocara la exención de un convenio, se requeriría un certificado de residencia fiscal en el sentido del propio Convenio.
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