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A Swedish citizen asks whether registration as a single-member company in Sweden grants separate legal personality. The DGT states that, as a sole trader, it is a physical person, not a separate legal entity.
Cuestión planteada 1) Si a los efectos jurídico-tributarios correspondientes, el consultante puede funcionar en España al igual que en Suecia como sociedad unipersonal en el desarrollo de una actividad empresarial gozando del estatus de persona jurídica a pesar de no estar constituida como tal.
La consideración de persona física o jurídica depende de si existe una entidad con personalidad propia distinta del consultante. En este caso, la inscripción en Suecia corresponde a un empresario individual, por lo que se le aplicará la normativa de persona física. Como tal, las rentas y ganancias de bienes inmuebles en España tributarán por el Impuesto sobre la Renta de no Residentes. Respecto al Impuesto sobre Sucesiones, los inmuebles en España se gravan según el Convenio, pero la Ley 29/1987 limita este impuesto a personas físicas, por lo que no gravaría a personas jurídicas.
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