Hola Albert_m,
El nuevo formulario electrónico a rellenar tiene basicamente los mismos datos a rellenar que con el antiguo DBA.
Una vez dado de alta en el portal BOP, acceder al formulario DBA :
-> Forms y Services -> All Forms -> Tax International -> Application for Section 50c German Income Tax Act (EStG) ->
Application for a refund of or exemption from capital income tax pursuant to section 50c or 44a (9) of the Income Tax Act Para una persona física y para dividendos de acciones cotizadas, rellenar los datos del formulario:
- Type of relieve: Refund
- Legal Form: Natural Person
- Lagla basis of claim: Application for a refund of German withholding tax on capital income
pursuant to section 50c (3) of the Income Tax Act in conjunction with a DTA
- Type of application: Initial application
A estas preguntas:
- Has a tax return already been filed with a German taxoffi ce in which a request was made for the capital income tax due in Germany to be credited? NO
- Is the creditor of the capital income registered for taxpurposes with a German tax office and does the creditor have a German tax number? NO
- Was a request made to a German tax offi ce for the person specified as the creditor of the capital income to be treated as a taxpayer with unlimited tax liability, or is there an intention to make such a request? NO
- At the time of receiving the income from capital, was the creditor of the capital income resident in the country of residence specified, and did the creditor have neither their place of residence nor habitual abode in the Federal Republic of Germany at this time? YES
- Does the capital income received listed below include income from depositary receipts (e.g. From ADR, EDR, IDRor GDR programmes) on German shares? NO
Type of capital income: Dividends from listed shares
Rellernar los demás datos personales.
Rellenar los datos de todos los dividendos alemanes para su devolución. Para cada dividendo del cual solicitemos su devolución es necesario un certificado.
Alemania retiene un 25 % como capital tax income + un 5,5% sobre ese tax income (solidarity surcharge) = total retención del 26,375 %
Se puede pedir la devolución de la retención que exceda el 15 % (A devolver = 26,375 % - 15 %)
Hay que ir rellenando cada uno de los dividendos cobrados: Importe Bruto , Total Dividendo Retenido en Origen (capital income tax + solidarity surcharge) , y la cantidad a devolver solicitada (26.375% - 15%).
Beneficial ownership information:
- Did the person specified as the creditor of the capital income own and have a right to use the capital income (beneficial ownership) at the time when the capitalincome was received? YES
- Were the shares, depositary receipts, etc. specified above held directly by the person specified as the creditor of the capital income at the time when the capital income was received? YES
Por último, adjuntar todos los certificados de los dividendos cobrados y el certificado de Residencia Fiscal.
Importante: en un mismo formulario se pueden reclamar la devolución de retenciones de años distintos (últimos cuatro años). Si lo hacéis así, debéis adjuntar un Certificado de Residencia Fiscal distinto para cada año. Por ejemplo, si solicitáis la devolución de retenciones para el año 2022 y el 2023, deberéis adjuntar dos certificados de residente fiscal. Uno para el 2022 y otro para el 2023. Así es la burocracia.
Saludos,
