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A Spanish company (E1) asks whether dividends paid to a Luxembourg company (E2) are exempt from IRNR under the parent-subsidiary regime. The DGT concludes that the requirements are not met because the structure lacks valid economic or substantial business reasons.
Cuestión planteada Si de acuerdo con lo dispuesto en el articulo 14.1.h) del TRLIRNR, los dividendos distribuidos por E1 a E2 en 2015 y futuros ejercicios estarían exentos del IRNR.
La exención del artículo 14.1.h) del TRLIRNR no es aplicable cuando la mayoría de los derechos de voto de la sociedad matriz los posee una persona física no residente en la UE, a menos que la constitución y operativa de la matriz responda a motivos económicos válidos y razones empresariales sustantivas. En este caso, la interposición de la matriz luxemburguesa no aporta ahorros de costes ni economías de escala, sino que duplica recursos y busca una ventaja fiscal frente a la retención que sufriría el socio directamente.
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