Interactive Brokers

[RazaDeNoche]

@Baldpacker

Dividend WHT applies at 25% to dividends and other distributions. However, an exemption may be available where the recipient of the dividend is either an Irish company or a non-Irish company eligible for the Parent-Subsidiary Directive (which in Ireland requires a 5% or greater shareholding).

Exemptions from dividend WHT also are available where the recipient of the distribution falls into one of the categories listed below and provided an appropriate declaration is made to the company paying the distribution in advance of the distribution. In a move to significantly ease the administrative burden in applying for exemption for dividend WHT, this declaration is now self-assessed and valid for up to six years.

• Irish tax resident companies (a declaration is not required for Irish tax resident companies that hold a 51% or greater shareholding of the company).
• Non-resident companies that are resident in a country with which Ireland has a tax treaty or in another EU member state, where the company is not controlled by Irish residents.
• Non-resident companies that ultimately are controlled by residents of a tax treaty country or another EU member state.
• Non-resident companies whose principal class of shares are traded on a recognised stock exchange in a treaty country or another EU member state or on any other stock exchange approved by the Minister for Finance (or if the recipient of the dividend is a 75% subsidiary of such a listed company).
• Non-resident companies that are wholly owned by two or more companies the principal class of shares of each of which is traded on a recognised stock exchange in a treaty country or another EU member state or on any other stock exchange approved by the Minister for Finance.
• Individuals who are resident in a tax treaty country or in another EU member state.
• Certain pension funds, retirement funds, sports bodies, collective investment funds, and employee share ownership trusts.

Companies that make a dividend distribution are required, within 14 days of the end of the month in which the distribution is made, to make a return to the tax authorities containing details of the recipient of the dividend, the reason for any exemption from dividend WHT, and to pay over any tax withheld.

Interest WHT

Financial institutions operating in Ireland are obligated to withhold tax (deposit interest retention tax or DIRT) out of interest paid or credited on deposit accounts in the beneficial ownership of resident companies, unless the financial institution is authorised to pay the interest gross. The rate is 33%. There is no DIRT on interest paid to non-residents where a written declaration of non-residence is completed. Certain annual interest payments are subject to WHT at 20%. Interest payments made by companies to companies resident in other EU member states or in treaty countries are generally not subject to WHT. The EU Interest and Royalties Directive may also provide an exemption from WHT for payments between associated companies.

¿Y esa declaración escrita de no residencia como se presenta?

[Baldpacker]

Interactive Brokers

Si, el modelo 8-3-6 y prueba de residencia fiscal de Hacienda.

[ruindog]

Nada indica que no podamos seguir comprando PTPs en IBKR a partir del 1 de enero.

Dear Client,

As a result of recent US legislation under Internal Revenue Code Section 1446(f), gross proceeds from sales of and certain distributions from Publicly Traded Partnerships (“PTPs”) held by non-US tax residents (both individuals and entities) will be subject to 10% withholding starting on January 1, 2023.

Your account (U****) has been identified as currently holding one or more PTP securities that will be subject to 10% withholding on gross proceeds if sold on or after January 1, 2023. If you choose to liquidate your position in PTPs prior to this date, you will not be subject to withholding.

[anbax]

¿Vas a mantener?

[ruindog]

Sí. Solo tengo EPD en ese grupo.

[waits]

Yo voy a mantener EPD también + BEP y BIP. LAZ creo que la voy a vender, pero estoy todavía mirando donde hacer la rotación.

Y obviamente podemos seguir comprando PTP. Un bróker serio no debería prohibirte comprar solo porque han aumentado los impuestos de venta…

[ciguatanejo]

@ruindog

Solo tengo EPD en ese grupo

No sé porqué te relacionaba yo también con MMP en cartera … habrá sido cosa mía, sois tantos y con tanta pasta que es difícil seguiros la pista

Un saludo.

[anbax]

Me dicen los amigos de ING que la retención del 10% a partir de 2023 sería sobre el importe de la venta y no sobre la plusvalía

Es decir, compro 100K en diciembre de 2022, vendo por esos mismos 100K en enero de 2023 y recibo 90K

¿Alguien que sepa inglés puede preguntar en IB si eso es así?

[waits]

@vash

¿Alguien que sepa inglés puede preguntar en IB si eso es así?

Si, es correcto.

[Baldpacker]

Si. Está indicado en la notificación de IB:

subject to 10% withholding on gross proceeds if sold on or after January 1, 2023.

[anbax]

@waits

Si, es correcto.

@Baldpacker

Si. Está indicado en la notificación de IB:

Vamos a morir todos !!

Me viene fatal ponerme a venderlos este mes

[ciguatanejo]

[ciguatanejo]

@Baldpacker

subject to 10% withholding on gross proceeds if sold on or after January 1, 2023.

No sé ni por dónde cogerlo

[ciguatanejo]

Y añado:

MCESPM

[anbax]

Si esto lo hace España estaríamos todos poniendo el grito en el cielo

Si lo hace USA todo el mundo callado

[waits]

Lo curioso es que USA lo hace sobre los inversores extranjeros.

[ciguatanejo]

Porque ellos, a diferencia de lo que ocurre en España, no tienen un gen de odio autodestructivo en su ADN.

Bueno, eso y que además siempre les ha gustado que en sus parques solo jueguen sus niños.

Un saludo.

P.D.: Si se le ocurre hacerlo con los residentes estadounidenses a la media hora iba a estar nadando entre demandas

[ciguatanejo]

@anbax , ¿Tú crees que si llamas al tito Kelcy y se lo explicas cambiará la estructura de ET para que deje de ser un MLP y así no nos pasen por la piedra de mala manera?

Le llamaría yo mismo, pero ya sabes que le tengo incluido en la lista Sheldon y desde entonces que no me habla el muy rencoroso…

Un saludo.

[anbax]

@ciguatanejo

¿Tú crees que si llamas al tito Kelcy y se lo explicas cambiará la estructura de ET para que deje de ser un MLP y así no nos pasen por la piedra de mala manera?

Siempre cabe esa posibilidad en el futuro

No se si esto sigue su curso

https://seekingalpha.com/article/4435999-mlps-and-the-biden-tax-proposal-what-you-need-to-know

[anbax]

@waits

Lo curioso es que USA lo hace sobre los inversores extranjeros.

Tipico del imperialismo yankee y su doble rasero para todo

Si Union Carbide mata a 25.000 personas en Bhopal es un accidente y pelillos a la mar

Si la plataforma de BP en el Golfo de Mexico sufre un accidente le toca pagar miles de millones en compensaciones