Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A Spanish company pays interest to a Luxembourgish SCSp whose shareholders include two Luxembourgish legal persons and one US resident. The DGT classifies the SCSp as a rent attribution entity. Luxembourgish shareholders who prove residence and effective beneficiary status apply the CDI ES-Lux with a maximum retention of 10% and may benefit from article 14.1.c TRLIRNR exemption if resident in the EU. The US shareholder may qualify for exemption in Spain if demonstrating effective beneficiary status and is taxed on interest in the US under CDI ES-EEUU.
Cuestión planteada
Si la entidad extranjera es una entidad en régimen de atribución de rentas (ERAR), los beneficios del convenio se aplican directamente a los socios. Para los socios residentes en Luxemburgo, se aplica el convenio hispano-luxemburgués si tributan por esa renta y son beneficiarios efectivos. Para el socio residente en EE. UU., se aplica el convenio hispano-estadounidense si la legislación de EE. UU. considera la entidad como transparente y el socio tributa por dicha renta. En ambos casos, si se acredita la residencia y la condición de beneficiario efectivo, no procede la retención pero sí la declaración negativa.
What is published here, applied to a company or a specific case. The first meeting is free.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign, and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two: a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign, and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back, with no hold queues and no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.