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A query was raised regarding whether a Spanish entity, held by a transparent German partnership (KG) whose partner is a UK resident, can apply the Spain-UK Double Taxation Convention to dividends. The DGT ruled that the partner is entitled to the benefits of the Convention and that, provided they prove their residence and ownership interest, there is no obligation to withhold tax.
Cuestión planteada Régimen de retenciones sobre los dividendos distribuidos.
La KG alemana tiene una naturaleza jurídica análoga a las entidades en régimen de atribución de rentas españolas. El socio comanditario británico, al ser residente en el Reino Unido, puede optar a los beneficios del Convenio hispano-británico mediante la aplicación del artículo 4.4.e). Si el socio acredita su residencia fiscal y la proporción de renta atribuible, los dividendos no estarán sometidos a tributación en España por cumplir el requisito de participación superior al 10% del artículo 10.2.b.i) del Convenio.
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