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A US tax resident enquires about the taxation of income from exchanging shares in a Spanish company. The DGT states that such income may be taxable in Spain if the company holds immovable assets in Spain or if the shares grant rights of enjoyment over Spanish real estate.
Cuestión planteada
La renta por canje de valores se califica como ganancia de capital bajo el Convenio con EE. UU. Si el activo de la sociedad consiste principalmente en bienes inmuebles en España, o si las participaciones otorgan derecho al disfrute de inmuebles en España, la potestad de gravamen puede recaer en España. En ese caso, la renta tributaría por el IRNR con un tipo del 19%. Si no se cumplen estos supuestos, la renta solo podría someterse a imposición en Estados Unidos.
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