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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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Las ganancias por la enajenación de participaciones en una KG cuyos activos consistan al menos en un 50 por ciento en bienes inmuebles situados en España pueden someterse a imposición en España. Esto se debe a que el Convenio entre España y Alemania permite la tributación en el Estado donde se sitúan los inmuebles. Asimismo, la normativa interna del Impuesto sobre la Renta de no Residentes incluye las ganancias de participaciones en entidades cuyo activo esté constituido principalmente por bienes inmuebles en territorio español.
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