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A query was raised regarding whether interest paid to an SPV owned by a credit institution is exempt from withholding tax under the Income Tax Regulations (RIS). The DGT determines that if the SPV is part of a consolidable group and is subject to the solvency and supervision regulations of the Bank of Spain, it may be treated as a credit institution.
Cuestión planteada 1.- Si los intereses pagados a la SPV pueden considerarse no sujetos a retención de conformidad con lo previsto en el artículo 61.c) del RIS.
Si la SPV forma parte de un grupo consolidable de la entidad de crédito, sometida a las obligaciones de solvencia de la Ley 10/2014 y a la supervisión del Banco de España, cabe asimilarla a una entidad de crédito. Por tanto, tendrá el mismo tipo de gravamen que la entidad de crédito dominante para conformar el grupo de consolidación fiscal y podrá acogerse a la no sujeción de retención de intereses prevista en el artículo 61.c) del RIS.
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