{"id":372753,"date":"2025-10-14T13:08:39","date_gmt":"2025-10-14T11:08:39","guid":{"rendered":"https:\/\/ga-p.com\/?post_type=publicacion&#038;p=372753"},"modified":"2025-10-15T10:38:10","modified_gmt":"2025-10-15T08:38:10","slug":"beneficial-owner-requirement-not-applicable-to-the-non-resident-income-tax-exemption-of-interest-payments-to-eu-residents","status":"publish","type":"publicacion","link":"https:\/\/ga-p.com\/en\/publications\/beneficial-owner-requirement-not-applicable-to-the-non-resident-income-tax-exemption-of-interest-payments-to-eu-residents\/","title":{"rendered":"Danish cases in Spain: Beneficial owner requirement not applicable to the non-resident income tax exemption of interest payments to EU residents"},"content":{"rendered":"<div id=\"ColumnaMasSidebar-block_ad4e434a923994cad4ac6674a8c2e697\" class=\"ColumnaMasSidebar v1\">\n    <div class=\"container\">\n                <div class=\"hero-inner-blocks\">\n<div id=\"ColumnaIzquierda-block_a02e4ef8ad8335ac3e40c5d756e9d50f\" class=\"blanco ColumnaIzquierda\">\n    <div class=\"acf-innerblocks-container\">\n\n<p>Contrary to the stance taken by the Audiencia Nacional, the Valencia High Court of Justice takes the view that the exemption of interest payments to European Union residents should be applied in accordance with the terms that the national legislature has chosen to keep, without the additional requirements of Directive 2003\/49\/EC. If abusive practices are found to exist, tax regularisation must be carried out by resorting to one of the general anti-abuse clauses provided for in the Taxation Act.<\/p>\n\n\n\n<div id=\"Documento-block_c4a4b289c7ea77a140e78daf15918e58\" class=\"Documento\">\n    <div class=\"textImage col-12 col-lg-5 col-xl-6 col-xxl-7\">\n        <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/document-icon-blu.svg\" \/>\n        <div class=\"titulo\"><p>Download document<\/p>\n<\/div>\n    <\/div>\n    <div class=\"enlace\">\n                    <a class=\"primaryCta\" href=\"https:\/\/ga-p.com\/wp-content\/uploads\/2025\/10\/Exencion_intereses_eng-1.pdf\" target=\"_blank\">View document                <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/external-icon.svg\" \/>\n            <\/a>\n            <\/div>\n<\/div>\n\n<\/div>\n<\/div>\n\n\n<div 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Directive 2003\/49\/EC. If abusive practices are found to exist, tax regularisation must be carried out by resorting to one of the general anti-abuse clauses provided for in the Taxation Act.<\/p>\n","protected":false},"featured_media":322569,"template":"","publicacion_categoria":[126],"class_list":["post-372753","publicacion","type-publicacion","status-publish","has-post-thumbnail","hentry","publicacion_categoria-analysis-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Danish cases in Spain: Beneficial owner requirement not applicable to the non-resident income tax exemption of interest payments to EU residents - Despacho de abogados G\u00f3mez-Acebo y Pombo<\/title>\n<meta name=\"description\" content=\"Contrary to the stance taken by the Audiencia Nacional, the Valencia High Court of Justice takes the view that the exemption of interest payments to European Union residents should be applied in accordance with the terms that the national legislature has chosen to keep, without the additional requirements of Directive 2003\/49\/EC. 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