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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.
Para aplicar el régimen de TFI (art. 100.1.b LIS), hay que comparar la tributación efectiva en el país de la entidad no residente con la que hubiera correspondido en España aplicando los principios de la LIS, incluyendo exenciones y reducciones. Si los dividendos de filiales significativas con medios propios habrían gozado de la exención del art. 21 LIS (que opera sobre el 95% del dividendo tras deducir el 5% de gastos de gestión), la tributación en Chile no es inferior al 75% de la española aunque Chile aplique exención plena. El importe de las rentas a imputar se calcula conforme al art. 100.8 LIS.
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