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A Spanish entity inquired whether dividends paid to a Kuwait sovereign fund were exempt under the double taxation treaty. The DGT replied that exemption does not apply as the fund fails to meet the requirement of having its capital divided into shares or participations.
Cuestión planteada Aplicación de la exención prevista en el artículo 10.2.2º párrafo del Convenio para evitar la doble imposición hispano-kuwaití a los dividendos que la entidad consultante pudiese satisfacer al citado fondo, una vez realizada la reestructuración.
Los dividendos pagados por una sociedad española a un residente en Kuwait no están exentos si el beneficiario no tiene su capital dividido en acciones o participaciones. En ese caso, se aplica el límite del 5 por ciento del importe bruto según el Convenio. El fondo debe acreditar su residencia en Kuwait con un certificado de la autoridad competente. La entidad española debe practicar la retención del Impuesto sobre la Renta de No Residentes.
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