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A resident in Germany, who is a partner in a German limited partnership subject to pass-through taxation, inquired whether they would be liable for Spanish Wealth Tax under the real obligation rule after acquiring land in Germany. The Directorate General for Taxes (DGT) ruled that, as real estate in Spain does not exceed 50% of the assets, taxation in Spain is not applicable under the Double Taxation Convention.
Cuestión planteada La entidad alemana tiene previsto adquirir un terreno en Alemania para desarrollar una promoción inmobiliaria de forma que más del 50% de su activo estaría constituido por bienes situados fuera de España. El consultante plantea si en este nuevo escenario estaría sujeto al Impuesto sobre el Patrimonio en España por obligación real y en caso afirmativo cómo se valoraría esta inversión.
Según el artículo 21.4 del Convenio entre España y Alemania, los activos de una sociedad que consistan en al menos un 50% en bienes inmuebles situados en un Estado pueden someterse a imposición en dicho Estado. Dado que la inversión en Alemania hará que la promoción en España no represente más del 50% del valor del activo, no se cumple el supuesto del Convenio. Por tanto, el socio no estará sujeto por obligación real en el Impuesto sobre el Patrimonio en España.
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