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A Spanish company has requested a ruling regarding the tax treatment of dividends received from its subsidiary in Cuba. The DGT has determined that the exemption may be applied provided that the requirements concerning shareholding and taxation in the country of origin are satisfied.
Question posed Regarding the tax treatment in Spain for the applicant of the dividends that the Cuban subsidiary may eventually distribute.
Dividends from an entity resident in Cuba shall be exempt if at least 5% of the capital is held uninterruptedly during the year preceding or following the distribution. Furthermore, the requirement must be met that the participated entity is subject to a foreign tax analogous to Corporate Income Tax with a nominal rate of at least 10%. This taxation requirement is deemed met if the participated entity is resident in a country with which Spain has a signed double taxation treaty containing an exchange of information clause, as is the case with the treaty between Spain and Cuba.
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