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An Indonesian resident enquires about taxation on the sale of 21.84% of a Spanish company whose assets are predominantly real estate. The DGT determines that capital gains are only taxable in Indonesia under the Double Taxation Agreement and examines potential VAT or ITPAJD liability for tax avoidance purposes.
Cuestión planteada Tributración de la venta de la participación conforme al Convenio para evitar la doble imposiciónhispano-indonesio.
Según el Convenio con Indonesia, la ganancia por la enajenación de acciones solo tributa en el país de residencia del transmitente, quedando exenta en España. Respecto al IVA e ITPAJD, la transmisión de valores está exenta salvo que se demuestre un ánimo de elusión de los impuestos que gravarían la transmisión de los inmuebles. Para aplicar las presunciones de elusión del artículo 314 del TRLMV, se debe utilizar el concepto de bienes afectos de la normativa del IVA.
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