{"id":695,"date":"2014-11-26T00:00:00","date_gmt":"2014-11-26T00:00:00","guid":{"rendered":"http:\/\/public.kiboserver.com\/perezdevargas\/denuncia-de-la-comision-europea-espana-por-la-discriminacion-en-la-fiscalidad-del-dividendo-procedentes-de-una-sociedad-residente-en-territorios-espanol\/"},"modified":"2019-07-10T10:05:43","modified_gmt":"2019-07-10T10:05:43","slug":"comision-europea-discriminacion-fiscalidad-sociedad-residente-territorios-espanol","status":"publish","type":"post","link":"https:\/\/perezdevargas.es\/es\/blog\/comision-europea-discriminacion-fiscalidad-sociedad-residente-territorios-espanol\/","title":{"rendered":"Denuncia de la Comisi\u00f3n Europea a Espa\u00f1a, por la discriminaci\u00f3n en la fiscalidad del dividendo procedente de una sociedad no residente en territorios espa\u00f1ol"},"content":{"rendered":"<p>La Comisi\u00f3n Europea ha denunciado a Espa\u00f1a frente al Tribunal de Justicias de la Uni\u00f3n Europea por entender que se discrimina fiscalmente el dividendo procedente de una sociedad no residente en territorio espa\u00f1ol.<!--more--><\/p>\n<p>En efecto, el art\u00edculo 21 del <a title=\" Real Decreto Legislativo 4\/2004\" href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4456\" target=\"_blank\" rel=\"noopener noreferrer\">Real Decreto Legislativo 4\/2004<\/a>, de 5 de marzo, por el que se aprueba el texto refundido de la Ley del Impuesto sobre Sociedades establece que los dividendos que reciba una sociedad espa\u00f1ola de su filial no residente en territorio espa\u00f1ol estar\u00e1n exentos siempre y cuando se cumplan los requisitos que dispone el propio art\u00edculo 21, siendo uno de ellos que los beneficios procedan de la realizaci\u00f3n de actividades empresariales en el extranjero.<\/p>\n<p>Por su parte, el art\u00edculo 30 de la Ley del Impuesto sobre Sociedades regula la deducci\u00f3n del 100% de los dividendos obtenidos de sociedades residentes en territorio fiscal. Pues bien, para acogerse a dicha deducci\u00f3n, el referido art\u00edculo 30 establece menos requisitos que los que dispone el art\u00edculo 21. As\u00ed, por ejemplo, no se requiere que los beneficios procedan de actividades empresariales. De esta forma, la Comisi\u00f3n Europea considera que se discrimina la inversi\u00f3n de sociedades espa\u00f1olas en entidades no residentes frente a la inversi\u00f3n en sociedades espa\u00f1olas y que ello vulnera la libre circulaci\u00f3n de capitales prevista en los Tratados de la Uni\u00f3n Europea.<\/p>\n<p>Por \u00faltimo, hay que indicar que en la reforma del Impuesto sobre Sociedades que entrar\u00e1 en vigor el d\u00eda 1 de enero de 2015 se modifica el mencionado art\u00edculo 21.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Comisi\u00f3n Europea ha denunciado a Espa\u00f1a frente al Tribunal de Justicias de la Uni\u00f3n Europea por entender que se [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":1310,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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