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A asset management entity asks about the treatment of exempt dividends, deductibility of expenses and withholding obligations. The DGT clarifies that a 5% management expense reduction does not prevent exemption for non-residents, and no withholding is required if exemption conditions are met.
Cuestión planteada Se plantean varias cuestiones que se describen en el cuerpo de contestación.
Los dividendos o participaciones en beneficios exentos según el artículo 21 de la LIS no están sujetos a retención en concepto de Impuesto sobre Sociedades. Para que no se practique la retención, la entidad perceptora debe comunicar a la entidad obligada el cumplimiento de los requisitos legales y aportar los documentos justificativos. La reducción del 5% por gastos de gestión aplicada a la exención no impide que los beneficios distribuidos a no residentes sin establecimiento permanente no se entiendan obtenidos en territorio español.
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