{"id":313,"date":"2019-10-24T08:14:26","date_gmt":"2019-10-24T08:14:26","guid":{"rendered":"http:\/\/www.rubioassessors.com\/?p=313"},"modified":"2019-10-24T09:28:06","modified_gmt":"2019-10-24T09:28:06","slug":"modificacio-conveni-doble-imposicio-eua-espanya","status":"publish","type":"post","link":"https:\/\/www.rubioassessors.com\/?p=313","title":{"rendered":"Modificaci\u00f3 conveni doble imposici\u00f3 EUA-Espanya"},"content":{"rendered":"\n<p>El passat 23 d&#8217;octubre s&#8217;ha publicat al BOE la modificaci\u00f3 de varis apartats del conveni de doble imposici\u00f3 entre EUA i Espanya i que entren en <strong>vigor<\/strong> a partir del <strong>27 d&#8217;octubre de 2019<\/strong>.<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/www.rubioassessors.com\/wp-content\/uploads\/2019\/10\/image3.jpg\" alt=\"\" class=\"wp-image-317\" width=\"259\" height=\"194\"\/><\/figure><\/div>\n\n\n\n<p style=\"text-align:left\">En quan a les definicions hi ha un canvi important en la consideraci\u00f3 d&#8217;establiment permanent. Les obres, projectes de construcci\u00f3 o instal\u00b7laci\u00f3, una instal\u00b7laci\u00f3 o plataforma de perforaci\u00f3 o un vaixell utilitzats per a l\u2019explotaci\u00f3 dels recursos naturals, <strong>constitueixen establiment permanent <\/strong>\u00fanicament quan la seva duraci\u00f3 <strong>excedeixi dels 12 mesos<\/strong>, en lloc dels 6 que havia establerts fina ara.<\/p>\n\n\n\n<p>En quan als <strong>dividends<\/strong> es rebaixa la retenci\u00f3 en el pa\u00eds font, que pot ser de m\u00e0xim el 5% enlloc del 10%, i la participaci\u00f3 exigida per aquest l\u00edmit tamb\u00e9 es rebaixa del 25% al 10%. Sempre que el beneficiari efectiu es trobi en un dels pa\u00efsos contractants. No obstant, els dividends no es sotmetran a retenci\u00f3 si el receptor \u00e9s una societat que hagi tingut m\u00e9s del 80% del capital en l\u2019any anterior a la distribuci\u00f3. <\/p>\n\n\n\n<p>Els<strong> interessos<\/strong> queden exemptes de gravamen en el Estat del que procedeixin. Anteriorment tributaven al 10%. El mateix passa amb els <strong>c\u00e0nons<\/strong> (royalties) que queden exempts.<\/p>\n\n\n\n<p>En quan als <strong>guanys de capital<\/strong>, millora la tributaci\u00f3 al quedar exemptes els procedents de la alienaci\u00f3 d\u2019accions, participacions o altres drets sobre el capital de societats, que si que tributaven en el cas que la participaci\u00f3 fos superior al 25% del capital<\/p>\n\n\n\n<p>Tamb\u00e9 es modifica l&#8217;article referent al <strong>intercanvi d\u2019informaci\u00f3<\/strong>, on s\u2019amplia a tots els impostos i no nom\u00e9s als que regula el conveni com fins ara. A m\u00e9s s\u2019amplia l\u2019\u00e0mbit de recopilaci\u00f3 d\u2019informaci\u00f3 que pot entregar cada Estat a l\u2019altre m\u00e9s enll\u00e0 de la que es disposi per la pr\u00f2pia legislaci\u00f3 interna. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>El passat 23 d&#8217;octubre s&#8217;ha publicat al BOE la modificaci\u00f3 de varis apartats del conveni de doble imposici\u00f3 entre EUA i Espanya i que entren en vigor a partir del 27 d&#8217;octubre de 2019. En quan a les definicions hi ha un canvi important en la consideraci\u00f3 d&#8217;establiment permanent. Les obres, projectes de construcci\u00f3 o [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Modificaci\u00f3 conveni doble imposici\u00f3 EUA-Espanya - Rubi\u00f3 Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rubioassessors.com\/?p=313\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Modificaci\u00f3 conveni doble imposici\u00f3 EUA-Espanya - Rubi\u00f3 Assessors\" \/>\n<meta property=\"og:description\" content=\"El passat 23 d&#8217;octubre s&#8217;ha publicat al BOE la modificaci\u00f3 de varis apartats del conveni de doble imposici\u00f3 entre EUA i Espanya i que entren en vigor a partir del 27 d&#8217;octubre de 2019. 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