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A Luxembourgish company (L) seeks clarification on whether it must apply withholding tax when distributing dividends to a Spanish entity (A). The DGT rules that, as the Luxembourgish company does not operate in Spain through a permanent establishment, it has no obligation to withhold.
Cuestión planteada Si, respecto de los dividendos a distribuir por L a la entidad A, resulta de aplicación o no, lo previsto en el artículo 128.4.d) de la LIS y por tanto si L debe practicar retención.
Las entidades no residentes solo están obligadas a practicar retención a cuenta del Impuesto sobre Sociedades cuando operen en territorio español mediante un establecimiento permanente y satisfagan rentas sujetas a retención. Dado que la entidad L es residente en Luxemburgo y no opera en España con un establecimiento permanente, no debe practicar retención por los dividendos que satisfaga a la entidad A.
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