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A Swiss resident entity inquires about the taxation of dividends and profits from the dissolution of a Spanish company. The DGT states that dividends may be exempt under certain conditions or subject to a 15% withholding tax, while capital gains from the liquidation of a company with cash assets are only taxable in Switzerland.
Cuestión planteada
Para los dividendos, si la entidad suiza es beneficiaria efectiva y cumple los requisitos del Convenio, puede aplicar la exención; de lo contrario, la retención en España no superará el 15% del importe bruto. Respecto a la disolución y liquidación, la renta obtenida por los socios se califica como ganancia de capital. Si el activo de la sociedad es únicamente tesorería, estas ganancias solo pueden someterse a imposición en Suiza.
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