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German residents wish to transfer shares in a German KG holding only real estate in Spain. The DGT determines that such gains may be subject to Spanish taxation under the double taxation treaty and domestic law.
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Según el Convenio entre España y Alemania, las ganancias por la enajenación de participaciones en una sociedad cuyos activos consistan al menos en un 50% en bienes inmuebles situados en el otro Estado pueden someterse a imposición en ese Estado. Al ser el activo de la KG exclusivamente un inmueble en España, la renta se considera obtenida en territorio español. Por tanto, la ganancia está sujeta a la normativa interna del Impuesto sobre la Renta de no Residentes.
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