Lo emite IBRK. Más o menos lo mismo que consta en los reportes de actividad y añadiendo esta coletilla:
We hereby confirm
• that the amount of income stated in the income statements or other documents that have been produced by our institution and are or could be used for reclaiming Swiss withholding tax does not exceed the amount of income confirmed by other banks/custodians; and *
• we further confirm that, where the income statements and/or other documents that are produced by our institution and are used or could be used for reclaiming Swiss withholding tax exceed the amount confirmed by other banks/custodians, we have paid the Swiss Federal Tax Administration in Berne, Switzerland, an amount that is equivalent to the withholding tax on the difference (withholding tax substitute).
Jobar, pues debe ser que mi ingles es tan penoso como pensaba. ¿Alquien me lo podría explicar en un lenguaje que pueda entender?
¿Quiere decir que nos van a retener el 20% de los intereses que hemos ganado en IB Irlanda y que para recuperar ese 20% tenemos que hacer la repera y que vale mas darlos por perdidos?
Entonces ¿tendríamos retención en origen + retención en Irlanda + retención en destino?
Entiendo que es un 20% de retención en origen (Irlanda) por intereses pagados ya sea por el efectivo o préstamo de acciones. Si eres residente en España y les envías el formulario, pasa a ser 0%.
IBKR no aplica retención en destino, no?
No debe haber ninguna retención de origen sobre los intereses. El tema es entre Irlanda y España y el tratado de doble impuesto.
Irlanda no debería deducir los intereses de los residentes españoles, pero Hacienda no firmará el formulario de Irlanda para confirmar la residencia, por lo que todos estamos atrapados entre la burocracia tonta.
Perdon a todos, no me refería a intereses sino a los dividendos. ¿Sigue aplicando lo mismo? ¿Los dividendos de acciones americanas por ejemplo que tengamos en IB Irlanda y que nos producen dividendos se ven afectados?
Tengo entendido que para los dividendos podemos “autodeclarar” la residencia fiscal en España, por lo que no es un problema. El problema es que por interés Irlanda exige el modelo 8-3-6.
Dividend WHT
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.
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.
