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A Spanish company requested a ruling on the tax treatment of JSCP (Interest on Equity) received from a Brazilian entity. The DGT determined that, under the Double Taxation Convention, these payments constitute interest, whereas under Spanish domestic law, they are classified as dividends.
Cuestión planteada Cuál es el tratamiento fiscal que corresponde a la retribución percibida de los JSCP.
A efectos del Convenio con Brasil, los JSCP tienen la consideración de intereses porque la legislación brasileña los asimila a rendimientos de capital prestado. Para la normativa interna española, tienen naturaleza de dividendos según la jurisprudencia del Tribunal Supremo. Al generar un gasto deducible en la entidad pagadora, no se aplica la exención del artículo 21 de la LIS y deben integrarse en la base imponible. No obstante, se podrá aplicar una deducción del 20% por la eliminación de la doble imposición conforme al Convenio.
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