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A resident in Switzerland has requested a ruling on whether their shares in a Swiss company that owns real estate in Spain are subject to Spanish Wealth Tax. The Directorate General for Taxes (DGT) has determined that, under the Double Taxation Convention, such shares can only be taxed in Switzerland.
Question raised: Liability to Spanish wealth tax on the shares held by the shareholder in the Swiss entity.
According to the Convention between Spain and Switzerland, the shares of a Swiss company held by a resident in Switzerland may only be taxed in Switzerland, as they are not real estate, assets of a permanent establishment, or assets of international traffic. Regarding the use of the real estate by the shareholder, the Swiss company obtains a deemed income in Spain which must be valued at market price. However, the benefit in kind received by the shareholder shall only be taxed in Switzerland, unless a fixed base is established in Spain for professional activity.
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