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A non-resident inquired whether they must file Wealth Tax as holder of a Spanish company with real estate assets. The DGT confirms they are subject to real obligation and explains how to value their shares.
Cuestión planteada Si la persona física no residente ha de presentar declaración por el Impuesto sobre el Patrimonio por los ejercicios 2013 y 2014 y, en tal caso, forma de valoración del inmueble o de las participaciones sociales.
El consultante está sujeto por obligación real en el Impuesto sobre el Patrimonio al ser titular de participaciones en una sociedad cuyos activos consisten en un 50 por ciento o más en bienes inmuebles situados en España. La valoración de dichas participaciones se realizará por el valor teórico del último balance aprobado, siempre que esté auditado con informe favorable. Si no está auditado o el informe no es favorable, se aplicará el mayor de tres valores: el valor nominal, el valor teórico del último balance o el resultado de capitalizar al 20 por ciento el promedio de los beneficios de los tres ejercicios anteriores.
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