La Contribución Especial de Defensa (SDC) es el impuesto que hace tan valioso el estatus Non-Dom. Introducida en 1984 para financiar los gastos de defensa tras la invasión turca de 1974, la SDC se ha convertido en un elemento permanente del sistema fiscal chipriota. Se aplica a los dividendos, intereses y determinados ingresos por alquiler — y es precisamente este impuesto del que los Non-Dom están exentos.
Tipos SDC en 2026
| Tipo de ingreso | Residentes domiciliados | Non-Dom |
|---|---|---|
| Dividendos | 5% | 0% |
| Intereses | 30% | 0% |
| Ingresos por alquiler | Abolida en 2026 | Abolida en 2026 |
¿Qué es exactamente la SDC?
La SDC es un impuesto distinto del IRPF y del impuesto de sociedades. Se aplica exclusivamente a los ingresos pasivos — dividendos, intereses y (antes de 2026) ingresos por alquiler. Los salarios y los beneficios comerciales no están sujetos a la SDC. Un Non-Dom paga el IRPF normal sobre su salario (0-35%), pero se beneficia de la exención total de SDC sobre dividendos e intereses.
Impacto financiero de la exención Non-Dom
Ejemplo: un empresario con 200.000 EUR de beneficios anuales paga 30.000 EUR de IS (15%), se paga un salario de 22.000 EUR (exento) y distribuye 148.000 EUR de dividendos. Como Non-Dom: 0 EUR de SDC. Como residente domiciliado: 7.400 EUR de SDC. Ahorro anual: 7.400 EUR. En 17 años: 125.800 EUR.
Preguntas frecuentes
No. La SDC solo se aplica a los ingresos pasivos (dividendos, intereses). Los salarios están sujetos al IRPF pero no a la SDC.
Más información: Estatus Non-Dom, Ventajas fiscales, Exención de dividendos.
SDC and Corporate Wrappers
Understanding how SDC interacts with corporate structures allows Non-Dom residents to maximise their benefit even further. SDC applies at the individual level (when income is received personally), not at the corporate level. This creates specific structuring opportunities:
Interest income conversion: Interest received directly by a domiciled individual attracts 30% SDC. The same interest received by a Cyprus company is taxed at 15% corporate tax (no SDC at company level). When distributed as dividends to a Non-Dom shareholder, 0% SDC applies. The corporate wrapper effectively converts 30% SDC income into 15% corporate tax — a 17.5 percentage point saving. For Non-Dom individuals, the benefit is even more dramatic: 0% total versus 30% direct SDC.
Rental income structure: Rental income from Cyprus property received by a company is taxed at 15% corporate rate with no SDC. The same income received directly by a domiciled individual is subject to income tax (SDC on rental abolished). For domiciled individuals, the corporate structure provides a meaningful saving. For Non-Dom individuals, the SDC exemption applies regardless of structure, but the corporate wrapper can still provide lower overall taxation if rental income would push personal income into higher tax brackets.
Dividend accumulation and timing: Corporate profits can be retained within the company indefinitely without triggering SDC. Only when profits are distributed as dividends does the SDC question arise. This allows strategic timing of distributions — accumulating profits during the Non-Dom period and distributing them while the SDC exemption still applies, rather than letting profits accumulate and be distributed post-Non-Dom at 5% SDC.
CMC models the optimal income routing for each client's specific situation, comparing direct receipt of income (where SDC may apply to domiciled individuals) with corporate-wrapper strategies. The optimal structure depends on income types, amounts, domicile status, and the marginal cost of maintaining the corporate vehicle.