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El requisito del beneficiario efectivo no es exigible para aplicar la exención en el IRNR de los intereses pagados a residentes de la Unión Europea - Despacho de abogados Gómez-Acebo & Pombo
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El requisito del beneficiario efectivo no es exigible para aplicar la exención en el IRNR de los intereses pagados a residentes de la Unión Europea

icon 13 de octubre, 2025

En contra del criterio mantenido por la Audiencia Nacional, el Tribunal Superior de Justicia de la Comunidad Valenciana entiende que la exención de los intereses pagados a residentes de la Unión Europea debe aplicarse en los términos que el legislador nacional ha optado por mantener, sin las exigencias adicionales de la Directiva 2003/49/CE. En caso de apreciar la existencia de prácticas abusivas, la regularización tributaria debe hacerse acudiendo a alguna de las cláusulas generales antiabuso previstas en la Ley General Tributaria.

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Autor/es

Saturnina Moreno – Consejera Académica

Eduardo Martínez-Matosas – Socio

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