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A Spanish company asked whether the sale of shares in German KG entities should be treated as a transfer of shares or real estate assets. The DGT states that, under the Double Taxation Agreement, income may be taxable in both countries and the transaction is considered a capital gain from share transfer.
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 KG alemanas tienen una naturaleza análoga a las entidades en régimen de atribución de rentas, por lo que su transmisión se trata como ganancias de capital según el Convenio Hispano-Alemán. La entidad desarrolla una actividad económica aunque subcontrate la gestión, por lo que no es una entidad patrimonial. En consecuencia, la transmisión de participaciones puede aplicar la exención del artículo 21 de la LIS si se cumplen los requisitos de participación y permanencia. Además, el resultado de la transmisión se integra en el beneficio operativo para el límite de deducibilidad de gastos financieros.
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