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A query was raised regarding whether payments made by entity B to a consulting entity, acting as a payment agent to settle debt with credit institutions, should be subject to Corporate Income Tax withholding. The DGT ruled that, as these payments have unambiguous final beneficiaries in the financial institutions, the withholding exemption applies.
Cuestión planteada Si los pagos que realice la entidad B a la entidad consultante, tras las modificaciones contractuales referidas están sometidos a retención a cuenta del Impuesto sobre Sociedades.
Aunque la consultante no es entidad de crédito, los pagos de la entidad B actúan como un mero pago al intermediario para satisfacer la deuda con las entidades financieras. Al tener como destinatario final inequívocamente a las entidades de crédito, se aplica el régimen de retenciones previsto para estas. Por tanto, según el artículo 59.c) del RIS, dichos pagos no están sometidos a retención.
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