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A tax resident in Spain, who is a partner in a German company, inquired whether interest from a loan granted to said entity should be taxed in Germany due to the existence of a permanent establishment. The DGT determined that no permanent establishment exists and that the taxing rights belong to Spain.
Cuestión planteada Solicita información sobre la tributación de los mismos.
Los intereses de fuente alemana cuyo beneficiario efectivo sea residente en España solo pueden someterse a imposición en España, según el artículo 11.1 del Convenio entre España y Alemania. No se aplica el artículo 11.3 porque la condición de socia no constituye un establecimiento permanente según el artículo 5 del Convenio. Por tanto, no se consideran rendimientos de actividades empresariales vinculados a un establecimiento permanente.
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