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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.
Question raised
Gains from the disposal of shares in a Spanish company may be subject to taxation in Spain only if they constitute a substantial holding or if the company's assets consist primarily of real estate. A substantial holding does not exist if the transferor, alone or with related persons (spouse, ascendants, or descendants), does not hold at least 25% of the capital or profits in the preceding twelve months. Since siblings are not included in the definition of related persons, their holding is not added to that of the taxpayer.
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