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A Spanish company with Swiss shareholders seeks advice on dividend taxation and entity dissolution. The DGT states that dividends may be exempt under certain conditions or subject to a 15% withholding tax, while liquidation gains are not taxable in Spain.
Cuestión planteada
Para los dividendos, si los socios suizos son beneficiarios efectivos y cumplen los requisitos del Convenio, se aplica la exención. Si no se cumplen, la retención en España no superará el 15% del importe bruto. Respecto a la disolución, la renta obtenida se califica como ganancia de capital y, al ser el activo solo tesorería, solo puede someterse a imposición en Suiza.
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