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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 CDI España-Alemania (art. 21.4) atribuye a España potestad tributaria sobre participaciones en sociedades cuyo activo proceda en más del 50% de inmuebles situados en territorio español. El art. 5.Uno.b) LIP, vigente desde el 29 de diciembre de 2022, recoge el mismo supuesto para no residentes sujetos por obligación real. La base imponible se determina valorando la entidad participada conforme al art. 16 LIP (mayor de: valor nominal, valor teórico del último balance aprobado o capitalización al 20% del promedio de beneficios de los tres últimos ejercicios cerrados), deduciendo las deudas reflejadas en el pasivo del balance.
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