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The DGT confirms that for calculating the 10% minimum tax on a SOCIMI, interest expenses from shareholder loans are taken into account, except in participative loans where shareholder income is taxed without deductions.
Cuestión planteada Si a los efectos del cómputo del gravamen mínimo del 10% en sede de LuxCo a que hace referencia el artículo 9.2 de la Ley 11/2009, deberá tomarse en consideración el gasto financiero deducible derivado del préstamo de socios, teniendo en cuenta que el gasto deducible que LuxCo integre en la base imponible de su impuesto sobre sociedades generará simultáneamente un ingreso tributable de idéntica cuantía en el impuesto sobre sociedades de sus socios.
Para determinar si se cumple el tipo de gravamen mínimo del 10% en socios no residentes, se debe considerar tanto la retención en fuente en España como el tipo impositivo en el país de residencia, minorado por deducciones o exenciones por doble imposición. La tributación efectiva del dividendo se calcula aisladamente, incluyendo gastos financieros de su adquisición, pero estos no se tendrán en cuenta si se trata de préstamos participativos que generen un ingreso financiero tributado en el socio sin deducciones o exenciones. En ese caso, si se justifica la tributación de dichos ingresos, los gastos financieros no computan para determinar la tributación del dividendo.
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