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A company has requested clarification on whether dividends from a Colombian subsidiary (100% ownership) are exempt from Corporate Tax. The DGT states that the exemption depends on meeting specific requirements regarding the percentage of participation, the holding period, and ensuring the entity is subject to an analogous tax of at least 10%.
Cuestión planteada Si estarían exentos los dividendos recibidos de la entidad L por parte de la entidad consultante.
Para que los dividendos de una entidad no residente estén exentos, se debe cumplir un porcentaje de participación de al menos el 5% o un valor de adquisición superior a 20 millones de euros. La participación debe poseerse ininterrumpidamente durante el año anterior a la exigibilidad del beneficio o completarse dicho plazo posteriormente. Además, la entidad participada debe estar sujeta y no exenta por un impuesto extranjero análogo con un tipo nominal de al menos el 10%.
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