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A sole partner in a German GmbH & Co. KG that acquired a Spanish property financed by loans asks whether Spanish IP applies to the shares or the property. The DGT concludes that the Spain-Germany CDI (Art. 21.4) and Art. 5.1.b of the Spanish IP Law allow Spain to tax the shares because the Spanish property exceeds 50% of the company's assets. Share valuations follow Art. 16 of the IP Law, with debts reflected in the company's liabilities being deductible.
Cuestión planteada - Si la sujeción del consultante al Impuesto sobre el Patrimonio por obligación real corresponde a la titularidad de las participaciones o al valor del inmueble.
El Convenio con Alemania y la normativa española permiten gravar a no residentes por las participaciones en sociedades cuyo activo consista en al menos un 50% en bienes inmuebles en España. La base imponible se determina mediante la valoración de dichas participaciones según las reglas del artículo 16 de la LIP. En este proceso son deducibles las deudas reflejadas en el pasivo del balance de la sociedad.
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