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A French tax resident asks whether profits from selling shares in a Spanish company are subject to Spanish tax. The DGT states that, due to the absence of substantial participation and the fact that the company's assets are not predominantly real estate, the income is only taxable in France.
Cuestión planteada
Las ganancias por la enajenación de acciones de una sociedad española pueden someterse a imposición en España solo si constituyen una participación sustancial o si el activo de la sociedad está compuesto principalmente por bienes inmuebles. No existe participación sustancial si el transmitente, solo o con personas emparentadas (cónyuge, ascendientes o descendientes), no detenta al menos el 25% del capital o de los beneficios en los doce meses previos. Al no incluirse a los hermanos en la definición de personas emparentadas, su participación no se suma a la del consultante.
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