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A tax resident in Germany, who owns a German holding company that in turn owns a company with property in Mallorca, inquired whether they are liable for Wealth Tax in Spain. The Directorate General for Taxes (DGT) ruled that they are not a taxable person because they are not the direct owner of assets located in Spanish territory.
Cuestión planteada Si el consultante es sujeto pasivo del Impuesto sobre el Patrimonio en España
El consultante no está sujeto al Impuesto sobre el Patrimonio por obligación real, ya que solo es titular directo de una entidad alemana. Aunque el Convenio con Alemania permite gravar participaciones en sociedades cuyos activos consistan en más del 50% en inmuebles en España, en este caso la entidad matriz no cumple dicho requisito. Además, la normativa interna española no grava la propiedad de acciones de sociedades no residentes que pertenecen a personas físicas no residentes.
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