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A private equity firm has requested clarification on when an issuer of convertible bonds must apply withholding tax or payment on account regarding PIK-cash and PIK-convertible interest. The DGT has ruled that the obligation arises when the interest becomes due or is satisfied in kind.
Cuestión planteada Momento en el que nace la obligación de practicar retención o ingreso a cuenta del Impuesto sobre Sociedades de la consultante por la compañía emisora de las obligaciones en relación con los intereses "PIK-cash" y "PIK-convertible" señalados en la descripción de hechos.
La obligación de retener o ingresar a cuenta nace en el momento de la exigibilidad de las rentas o en el de su pago o entrega si es anterior. Para los intereses PIK-cash, la obligación nace cuando sean exigibles según las fechas de vencimiento o amortización pactadas. Para los intereses PIK-convertible, la obligación nace al entregarse las acciones (pago en especie) o, si no hay conversión, cuando se produzca la amortización o vencimiento.
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