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A Spanish company asks whether dividend distributions to its German parent (indirectly owned by a US LLC) may be exempt from IRNR. The DGT examines whether the conditions of the Parent-Subsidiary Directive are met, particularly the requirement that the exemption not be used for improper profit shifting.
La exención del artículo 14.1.h) del TRLIRNR es aplicable si la matriz alemana posee al menos el 5% de la filial de forma ininterrumpida durante un año. Aunque la matriz sea controlada por una entidad no residente en la UE, la exención procede si la matriz demuestra motivos económicos válidos para su constitución, como la gestión de riesgos o la estructuración de inversiones por país. En este caso, la creación de la GmbH para aglutinar inversiones en España y aislar riesgos se considera un motivo de negocio válido.
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