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A UK company owning 100% of a Spanish real estate company seeks advice on the taxation of its dividends. The DGT determines that, as the Spanish company is not a SOCIMI, the dividends are exempt in Spain under the Spanish-UK Double Taxation Convention.
Cuestión planteada Tributación en España de los dividendos que percibe la empresa británica.
Según el artículo 10.2.b del Convenio entre España y el Reino Unido, los dividendos están exentos de imposición en el Estado donde reside la sociedad que los paga si el beneficiario efectivo es una sociedad residente del otro Estado que controle al menos el 10% del capital. Dado que la sociedad española no es una Sociedad Anónima Cotizada de Inversión en el Mercado Inmobiliario, se aplica esta exención por participación mínima.
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