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A foreign holding company asks whether dividends paid to a shareholder in Curaçao are subject to non-resident income tax when derived from exempt profits of other companies. The DGT responds that such dividends will not be taxable if the ETVE regime requirements are met and the exempt income can be clearly identified.
Cuestión planteada 1. Si se consideran obtenidos en territorio español los dividendos distribuidos por X a S en la parte que se corresponda con beneficios obtenidos por Y, a los que esta entidad haya podido aplicar las exenciones previstas en los artículos 21 o 22 de la Ley del Impuesto sobre Sociedades, por provenir de entidades no residentes en territorio español. En caso negativo, si la regla de no sujeción al Impuesto sobre la Renta de los No Residentes aplicaría si Y se acogiera al régimen de entidades de tenencia de valores extranjeros.
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