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A resident in Korea inquires whether a public domain concession for port facilities constitutes movable or immovable property, and how the sale of shares in the company holding such a concession is taxed. The DGT clarifies that the concession is considered immovable property and explains the taxation rules in accordance with the Double Taxation Convention with Korea.
Question raised - Confirmation of the classification as movable property of a public domain concession versus a public works concession.
Las concesiones de dominio público que recaen sobre terrenos son bienes inmuebles, ya que son derechos reales sobre bienes inmuebles según el Código Civil. En cuanto a la transmisión de acciones, si el activo de la sociedad es principalmente la concesión, la ganancia puede tributar en España según el Convenio hispano-coreano. Respecto a las grúas, su calificación como mueble o inmueble depende de si se consideran instalaciones fijas según criterios materiales y finalistas.
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