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A query was raised regarding whether dividends distributed by a holding company to its shareholders, sourced from a non-resident subsidiary, can benefit from the Article 108.1 LIS regime if the holding company applies the imputation regime under Articles 31 or 32. The DGT ruled that opting for the imputation regime does not prevent the application of Article 108.1, provided the requirements of Article 21 are met.
Cuestión planteada Si, aun cuando la entidad H2 aplique el artículo 32 de la Ley del Impuesto para aplicar la doble imposición, los dividendos que H1 distribuya a sus socios, que procedan de H2 podrán aplicar el régimen establecido en el artículo 108 de dicha Ley.
El hecho de que una entidad opte por el régimen de imputación de los artículos 31 o 32 en lugar de la exención del artículo 21 no debe penalizar la aplicación del artículo 108.1 de la LIS. Siempre que se cumplan los requisitos del artículo 21, los dividendos que procedan de entidades no residentes podrán aplicar el régimen del artículo 108.1. En estructuras de doble ETVE, los dividendos que la holding reciba de la filial no residente y distribuya a sus socios podrán aplicar dicho régimen, atendiendo al carácter de cada socio y exclusivamente respecto a los dividendos procedentes de las entidades no residentes.
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