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A Spanish company asks whether profits from a German GmbH converted to KG should be attributed as profits from a foreign permanent establishment. The DGT responds that a KG is a rent attribution entity, and its profits are considered business profits obtained through a permanent establishment.
Cuestión planteada 1) Si una vez operada la transformación de la entidad alemana, las rentas de dicha entidad deben atribuirse a GLD como rentas obtenidas en el extranjero a través de un EP en Alemania y beneficiarse del régimen de exención previsto en el artículo 22 del TRLIS.
La KG alemana tiene una naturaleza jurídica análoga a las entidades en régimen de atribución de rentas españolas. Los beneficios obtenidos por la sociedad española a través de la KG se consideran beneficios empresariales que pueden someterse a imposición en España al considerarse que la empresa opera mediante un establecimiento permanente en Alemania. Por tanto, se podrá aplicar la exención del artículo 22 del TRLIS si se cumplen los requisitos de actividad empresarial, gravamen por impuesto análogo y no residencia en paraíso fiscal.
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