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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.
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La SCSp luxemburguesa, al carecer de personalidad jurídica y no ser sujeto pasivo del IS luxemburgués, se califica como ERAR (art. 37 TRLIRNR y Resolución DGT 6-02-2020). Los miembros no residentes tributan por el IRNR sin EP (art. 39) con posible aplicación del convenio previa acreditación de residencia. La exención del art. 14.1.c TRLIRNR aplica a socios UE beneficiarios efectivos (criterios TEAC y STJUE 26-02-2019). Para el socio de EEUU, el art. 1.6 CDI ES-EEUU permite aplicar los beneficios del convenio si EEUU trata la SCSp como transparente y el socio tributa por esas rentas. Si no procede retención, el pagador debe presentar declaración negativa (art. 31.4.a y 31.5 TRLIRNR).
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