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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.
Question raised
Income from the exchange of securities is classified as capital gains under the Spain-United States Convention. If the company's assets consist primarily of real estate located in Spain, or if the shares grant the right to the enjoyment of real estate in Spain, the income may be taxed in Spain. Otherwise, the taxing power rests solely with the State of residence of the transferor (United States).
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