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The DGT confirms that dividends from SOCIMIs are exempt from IRNR under Article 14.1.h) of the TRLIRNR if the conditions of the Parent-Subsidiary Directive are met.
Cuestión planteada Se plantea conocer el régimen fiscal de los socios de N en los dividendos distribuidos con cargo a beneficios o reservas respecto de los que N haya aplicado el régimen fiscal especial SOCIMI establecido en la Ley 11/2009. En particular, si será de aplicación la exención contenida en el artículo 14.1.h) del Texto Refundido de la Ley del Impuesto sobre la Renta de los No Residentes, aprobado por Real Decreto Legislativo 5/2004, de 5 de marzo cuando los perceptores sean matrices residentes en otros Estados miembros de la Unión Europea sin establecimiento permanente en España con una participación en el capital de al menos el 5% y revistan alguna de las formas previstas en la Directiva correspondiente.
El reparto de dividendos desde una SOCIMI española a una matriz residente en otro Estado miembro de la UE estará exento en el IRNR si se cumplen los requisitos de la Directiva 2011/96/UE. Estos incluyen que ambas sociedades estén sujetas y no exentas a tributos de los Estados miembros, que la distribución no sea por liquidación y que ambas revistan las formas jurídicas previstas. La exención no se aplicará si la mayoría de los derechos de voto de la matriz pertenecen a no residentes de la UE, salvo que se acredite actividad empresarial relacionada o gestión efectiva.
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