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A Spanish company in liquidation asks whether it must withhold taxes on a physical shareholder resident in South Korea. The DGT confirms a 15% retention must be applied to the portion of payments constituting profit.
Cuestión planteada La consultante se plantea si debe practicar retención al socio residente en Corea del Sur y por qué importe.
De acuerdo con el Convenio entre España y Corea del Sur, los beneficios de liquidación se consideran dividendos. Al ser el socio una persona física, el tipo de retención aplicable es del 15% sobre el importe bruto de la parte que constituya beneficio. Para aplicar este tipo reducido, el beneficiario debe acreditar su residencia en Corea del Sur mediante un certificado de las autoridades fiscales competentes.
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