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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 clarifies that dividends may be exempt under certain conditions or capped at 15%, and that 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 (como la titularidad del 10% del capital durante un año), puede disfrutar de la exención. Si no cumple los requisitos de exención, la retención en España no podrá exceder el 15% del importe bruto. Respecto a la disolución de la sociedad, la renta obtenida por los socios se califica como ganancia de capital y, al tratarse de una entidad con activos de tesorería, solo puede someterse a imposición en Suiza.
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