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A French resident enquires about the taxation of the sale of a 45% share in a Spanish company. The DGT determines that, as it is a substantial share, the gain is taxable in Spain pursuant to the double taxation treaty with France.
Cuestión planteada Se plantea, en síntesis, lo siguiente:
La ganancia patrimonial por la enajenación de una participación sustancial en una sociedad residente en España puede someterse a imposición en España, según el artículo 13.2.a) del Convenio hispano-francés. Al no disponer de establecimiento permanente, la operación tributará en el Impuesto sobre la Renta de No Residentes con el tipo de gravamen del artículo 25 del TRLIRNR. El impuesto se devenga cuando tiene lugar la alteración patrimonial y no es posible imputar proporcionalmente las rentas en operaciones con precio aplazado.
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