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A foundation has requested clarification regarding the tax regime for dividends and capital gains from its holdings in technology companies, as well as the treatment of profits in joint venture accounts (cuentas en participación). The DGT indicates that the exemption for dividends and capital gains depends on compliance with the requirements of Article 21 of the Corporate Income Tax Act (LIS). Furthermore, in joint venture accounts, the manager must withhold tax on income paid to the non-managing participant.
Cuestión planteada 1º) Cuál sería el régimen fiscal aplicable a los rendimientos que puede obtener la entidad consultante como consecuencia de su participación en empresas de bases tecnológica, tanto por los dividendos recibidos como por las plusvalías derivadas de la transmisión de su participación en dichas empresas.
Los dividendos y plusvalías por participaciones en entidades pueden estar exentos según el artículo 21 de la LIS si se cumplen los requisitos de porcentaje de participación, permanencia y tributación en el extranjero. En cuanto a los contratos de cuentas en participación, la entidad gestora debe practicar retención sobre las rentas que abone al partícipe no gestor, al considerarse una cesión a terceros de fondos propios.
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