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A Belgian resident enquires about setting up a Spanish ETVE to manage a stake in Cuba. The DGT examines the taxation of dividends and capital gains from the Cuban ETVE and the subsequent distribution of these profits to Belgian shareholders.
Cuestión planteada 1º) Si a la entidad descrita le resultaría de aplicación el régimen tributario especial de las entidades de tenencia de valores extranjeros regulado en el Capítulo XIII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Los dividendos de la sociedad cubana pueden tributar en España y en Cuba con límites según el Convenio hispano-cubano. Los dividendos distribuidos por la ETVE a socios no residentes no se entenderán obtenidos en España si se cumplen los requisitos del artículo 108.1 de la LIS. Las ganancias por la transmisión de la participación en la ETVE tampoco se entenderán obtenidas en España si se cumplen los requisitos del artículo 108.2 de la LIS.
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