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V1631-14 25 June 2014 · SG de Fiscalidad Internacional Criterion in force
IRNR · sociedad comanditaria

German limited liability company (KG) deemed rent attribution entity in Spain

The DGT confirms that a German KG has no legal or fiscal personality in Spain and is not subject to GEBI as Germany is not considered a tax haven.

The question raised

Whether a KG has legal and tax personality for the purposes of the Spanish tax system. Liability for the Special Levy on Real Estate of Non-Resident Entities (GEBI).

The DGT's ruling

The German KG has a legal nature identical or analogous to entities under the Spanish income attribution regime, and therefore the treatment applicable to such entities according to the TRLIRNR applies to it. Regarding the GEBI, this tax applies exclusively to entities resident in countries or territories considered tax havens. As Germany is a country that does not hold such status, the entity is not subject to the special levy.

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