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A French tax resident asks whether selling shares in a Spanish company is subject to Spanish tax. The DGT rules that since the shareholding is not substantial and the company's assets are not predominantly immovable, the income is only taxable in France.
Cuestión planteada
Según el Convenio entre España y Francia, las ganancias por la enajenación de acciones solo pueden someterse a imposición en España si constituyen una participación sustancial. Se considera participación sustancial cuando el transmitente, solo o con personas emparentadas, detente al menos el 25% del capital o de los beneficios en los doce meses previos. Dado que los hermanos no se consideran personas emparentadas según el Protocolo del Convenio, sus participaciones no se computan con la de la consultante. Si la participación es inferior al 25% y el activo no es mayoritariamente inmobiliario, la ganancia solo tributa en el Estado de residencia del transmitente.
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