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A company asks whether dividends and capital gains from a Colombian multinational may be exempt from Corporate Tax. The DGT explains the requirements of participation, foreign taxation and source of income to apply the exemption.
Cuestión planteada 1. Si los dividendos y plusvalías de fuente extranjera que recibirá la sociedad consultante les será de aplicación la exención para evitar la doble imposición económica internacional.
Para aplicar la exención, se debe cumplir un porcentaje de participación mínima (o valor de adquisición superior a 6 millones de euros), que la entidad participada esté gravada en el extranjero o tenga convenio con cláusula de intercambio de información, y que los beneficios procedan de actividades empresariales (mínimo 85% de ingresos). En caso de incumplimiento de estos requisitos en algún ejercicio, la exención no se aplicará a la parte de la renta correspondiente a dicho periodo. Respecto a la prima de emisión, esta constituye un mayor valor de la participación para el socio y fondos propios para la sociedad, sin afectar a la base imponible.
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