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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
Para aplicar la exclusión del Convenio con Suiza, la sociedad debe utilizar el inmueble en su propia actividad industrial. Según el IAE, la actividad industrial se limita a las divisiones 1, 2, 3 y 4, por lo que el arrendamiento de inmuebles (División 8) no califica como tal. Por tanto, la ganancia por la enajenación de acciones cuyo valor proceda mayoritariamente de inmuebles en España puede ser gravada en territorio español.
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