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An Argentine resident inquires about the taxation in Spain of various financial assets held with a Spanish entity. The DGT determines that only interest from current accounts and fixed-term deposits is subject to IRNR and Wealth Tax.
Cuestión planteada Tributación de las rentas generadas por los activos financieros indicados por el Impuesto sobre la Renta de No Residentes y por el Impuesto sobre Patrimonio.
Los intereses de cuentas corrientes e imposiciones a plazo están sujetos al IRNR por ser rendimientos satisfechos por entidades residentes en España, con un límite de imposición del 12% según el Convenio. Los intereses y plusvalías de valores de renta fija emitidos por no residentes no tributan en España si la entidad española es mera mediadora de pago. Los dividendos y ganancias patrimoniales de entidades no residentes tampoco están sujetos al IRNR. Todos los activos mencionados tributan por Impuesto sobre el Patrimonio por obligación real al ser bienes situados en territorio español.
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