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A Spanish company asked whether the sale of its shares in German KG entities should be treated as a transfer of shares or as a transfer of real estate. The DGT states that, under the double taxation treaty, income may be taxable in both countries and that the transaction is considered a capital gain from the transfer of shares.
Cuestión planteada 1. En relación a la transmisión, si la transmisión debe ser considerada, a efectos fiscales españoles, como una transmisión de participaciones o como una transmisión de activos inmobiliarios.
Las ganancias por la venta de participaciones en las KG alemanas pueden someterse a imposición en Alemania y en España según el Convenio Hispano-Alemán. Al tratarse de una transmisión de participaciones, es aplicable la exención del artículo 21 de la LIS si se cumplen los requisitos de participación y temporalidad. La entidad desarrolla una actividad económica aunque subcontrate la gestión, por lo que no es una entidad patrimonial. El resultado de la transmisión se integra en el beneficio operativo para el límite de deducibilidad de gastos financieros.
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