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A requesting entity asks whether it must apply withholding tax when distributing dividends to shareholders following a non-monetary contribution of shares. The DGT rules that there is no obligation to withhold if the exemption requirements for dividends are satisfied, although it warns that tax neutrality may not apply to the initial contribution.
Cuestión planteada Si en el reparto del dividendo realizado, la entidad consultante deberá practicar retención sobre el mismo atendiendo a las circunstancias señaladas.
No existe obligación de retener ni de ingresar a cuenta respecto de los dividendos o participaciones en beneficios que cumplan los requisitos del artículo 21.1 de la LIS. Para ello, la entidad perceptora debe comunicar a la entidad obligada a retener la concurrencia de dichos requisitos y aportar los documentos justificativos. No obstante, la DGT advierte que si la aportación no dineraria y la posterior transmisión de acciones se realizan con el propósito principal de obtener una ventaja fiscal, podría no aplicarse el régimen de neutralidad.
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