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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.
Cuestión planteada
La renta obtenida por un socio no residente tras la disolución y liquidación de una sociedad se califica como ganancia de capital según la normativa española. Al tratarse de una entidad cuyo activo es fundamentalmente tesorería y no contiene bienes inmuebles, estas ganancias solo pueden someterse a imposición en el Estado de residencia del transmitente, en este caso Suiza, conforme al Convenio entre España y Suiza.
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