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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.
Para aplicar la exención de dividendos del Convenio hispano-kuwaití, la sociedad beneficiaria debe tener su capital total o parcialmente dividido en acciones o participaciones. Al no cumplirse este requisito, los dividendos tributarán en España según la normativa interna, pero con un límite del 5 por ciento del importe bruto. El fondo debe acreditar su residencia en Kuwait mediante certificado de la autoridad competente.
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