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A manager of a British pension scheme requested clarification on whether dividends sourced in Spain are exempt from withholding tax. The DGT ruled that, as the Double Taxation Treaty prevails over domestic law, the scheme is entitled to the treaty exemption and can avoid withholding tax.
Cuestión planteada Si, en relación con dichos dividendos, tendría derecho a la exención prevista en el artículo 10 del Convenio hispano-británico y, en consecuencia, a no soportar retención en la fuente en el momento de su percepción conforme establece el artículo 31.4.a) del TRLIRNR, beneficiándose del procedimiento de devolución rápida para hacer efectiva la exclusión de retenciones de fuente española previsto por la Orden del Ministerio de Economía y Hacienda de 13 de abril de 2000.
El plan de pensiones, al ser residente fiscal en el Reino Unido y cumplir la definición del CDI, tiene derecho a la exención de dividendos del artículo 10.2.b)(ii). Al prevalecer el convenio sobre la normativa interna, el contribuyente puede acogerse al primer párrafo del artículo 31.4.a) del TRLIRNR. Esto le permite beneficiarse de la exclusión de retenciones en fuente y del procedimiento de devolución rápida.
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