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A non-resident consultant asked whether he was liable for real obligation tax on a participative loan granted to a Spanish company. The DGT responds that the loan is not subject to tax because it is not situated, nor can it be exercised or fulfilled in Spanish territory.
Cuestión planteada Si debe presentar el Impuesto sobre el Patrimonio como obligación real por dicho préstamo participativo.
El préstamo participativo no está sujeto por obligación real según el artículo 5.1.b) de la LIP. El derecho no se entiende situado en España al no estar depositado ni gestionado por una entidad o persona residente en el país. Asimismo, no puede ejercitarse o cumplirse en España porque el contrato se rige por las leyes de Nueva York y la obligación de devolución se sitúa en Estados Unidos.
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