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The DGT determines that since real estate rental is not an industrial activity under the IAE, the capital gain is subject to Spanish taxation.
Cuestión planteada
Según el Convenio con Suiza, las ganancias por la enajenación de acciones cuyo valor proceda en más de un 50% de bienes inmuebles pueden tributar en el Estado donde se sitúan los inmuebles. La exclusión por 'actividad industrial' se interpreta limitándose a las actividades clasificadas en las divisiones 1, 2, 3 y 4 del IAE. El arrendamiento de inmuebles no es actividad industrial, por lo que la ganancia patrimonial está sujeta en España según el TRLIRNR.
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