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A Swiss resident asks whether income from the dissolution and liquidation of a Spanish society should be classified as capital gains and where it may be taxed. The DGT determines that it is capital gains and, as there are no immovable assets, Spain has no taxing power.
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La renta derivada de la disolución y liquidación de una sociedad se califica como ganancia de capital según la normativa interna española. Si el activo de la entidad está constituido fundamentalmente por tesorería y no incluye bienes inmuebles, las ganancias obtenidas por el socio no residente no pueden someterse a imposición en España. Según el Convenio con Suiza, estas rentas solo pueden ser gravadas en el Estado de residencia del transmitente.
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