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A Spanish company has enquired whether it can apply the 5% reduced tax rate to dividends paid to a German management company, where the beneficial owner is a German investment fund. The Directorate General for Taxes (DGT) has ruled that the reduced rate is applicable provided that the beneficial owner is resident in Germany and can prove this with a certificate of residence.
Cuestión planteada si resulta de aplicación el tipo reducido del 5% previsto en el artículo 10 del Convenio Hispano-Alemán para evitar la doble imposición a los dividendos distribuidos por la Consultante al Fondo, como beneficiario económico de los mismos.
El tipo reducido del 5% previsto en el Convenio Hispano-Alemán es aplicable aunque el perceptor inmediato sea un agente o gestor. El requisito es que el beneficiario efectivo de los dividendos sea residente en el otro Estado contratante (Alemania) y pueda justificarlo mediante el certificado de residencia correspondiente. La existencia de un intermediario entre el pagador y el beneficiario efectivo no impide la aplicación de la reducción si se cumplen estas condiciones.
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