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A non-resident has enquired whether Inheritance and Gift Tax is payable upon receiving shares in a German company that owns real estate in Spain. The DGT has ruled that no tax liability arises because the shares represent rights over a foreign entity rather than assets located in Spain.
Question posed: Liability in Spain for Inheritance and Gift Tax on the inter vivos and mortis causa transfer of shares in the German entity.
Non-residents are subject to taxation by real obligation when they acquire assets or rights located in Spanish territory. In this case, the shares of a German entity are not assets located in Spain, even if the entity owns real estate in this country. Therefore, the acquisition of said shares does not generate liability for Spanish tax.
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