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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.
Question raised The taxpayer considers whether they must apply withholding tax to the partner resident in South Korea and for what amount.
In accordance with the Convention between Spain and South Korea, liquidation profits are considered dividends. As the partner is a natural person, the applicable withholding tax rate is 15% on the gross amount of the portion constituting profit. To apply this reduced rate, the beneficiary must certify their residence in South Korea by means of a certificate issued by the competent tax authorities.
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