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A German resident asks whether they are subject to Spanish real property wealth tax before making real estate investments. The DGT responds that they are currently not liable, but will be if, after the investment, real estate in Spain constitutes more than 50% of their entity's assets.
Cuestión planteada Primera: Si, con carácter previo a realizar las nuevas inversiones inmobiliarias en España, el consultante debe tributar en España por el Impuesto sobre el Patrimonio por obligación real.
Según el Convenio entre España y Alemania, las participaciones en una sociedad cuyos activos consistan en al menos un 50% en bienes inmuebles situados en España pueden someterse a imposición en este país. Actualmente, el consultante no tributa en España porque los inmuebles en territorio español no representan más del 50% del activo de su entidad alemana. No obstante, si tras adquirir nuevos inmuebles el valor de estos supera el 50% del activo de la entidad de la que es titular, estará sujeto al Impuesto sobre el Patrimonio por obligación real.
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