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The Spanish company T owns 96% of Chilean company C, which holds operating subsidiaries in Chile from which it receives dividends fully exempt in Chile. The DGT concludes that no international transparency tax (art. 100 LIS) applies because, if the dividends had been received in Spain, they would have been exempt under art. 21 LIS with a 5% management cost reduction, meaning Chilean taxation is not lower than the Spanish rate.
Cuestión planteada 1. Confirmación de que los dividendos percibidos en 2023 y 2024 por la entidad C, procedentes de sus filiales del grupo, no deben ser objeto de imputación en el Impuesto sobre Sociedades de la consultante T por aplicación de la norma de transparencia fiscal internacional, de conformidad con el artículo 100 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
No se aplica el régimen de transparencia fiscal internacional (art. 100 LIS) si las rentas, de haber sido obtenidas en España, habrían gozado de la exención del artículo 21 LIS. Para la plusvalía por desinversión, la exención del art. 21.3 LIS procede si se cumplen los requisitos de participación y tributación mínima, y no se incurre en la limitación del art. 21.5.c) si la entidad no cumple los requisitos de transparencia. El contribuyente debe elegir entre la exención o la deducción por doble imposición.
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