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A Cayman-incorporated entity with Irish tax residency seeks advice on the exemption of interest and capital gains in Spain. The DGT confirms that interest is taxable only in Ireland, and capital gains may be exempt unless specific conditions relating to shareholding or immovable property are met.
Cuestión planteada Aplicación de la exención prevista en el artículo 14.1.c) y 14.1.i) del texto refundido de la Ley del Impuesto sobre la Renta de no Residentes a los intereses y plusvalías que obtenga la Consultante (o en su caso la filial) en relación con las operaciones de financiación y venta descritas.
Los intereses pagados desde España a una entidad residente en Irlanda solo pueden someterse a imposición en Irlanda según el Convenio. Las ganancias patrimoniales por venta de acciones están exentas por la normativa interna si no se tiene una participación de al menos el 25% en los 12 meses anteriores ni el activo consiste principalmente en inmuebles en España. La exención no se aplica si las rentas se obtienen a través de paraísos fiscales, aunque en este caso la residencia fiscal es Irlanda.
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