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New guides on the latest Spanish tax and immigration developments.
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A Luxembourgish company sought clarification on whether its Spanish subsidiaries' photovoltaic plants were classified as immovable property to determine the taxation of gains from the sale of its holdings. The Directorate General for Taxes (DGT) ruled that if they can be dismantled without damage, they are considered movable property, meaning the gain is only taxable in Luxembourg.
Cuestión planteada - La calificación de las instalaciones técnicas (placas fotovoltaicas y soportes) propiedad de las sociedades españolas a efectos del CDI España-Luxemburgo y del IRNR
La calificación de las instalaciones fotovoltaicas como muebles o inmuebles depende de la posibilidad técnica de desvincularlas del suelo sin quebrantamiento de la materia o deterioro. Si se cumplen estas condiciones y no existe una voluntad rectora común que las incorpore al inmueble por destino, se consideran bienes muebles. Bajo este supuesto, la ganancia por la enajenación de participaciones en la sociedad solo puede someterse a imposición en el Estado de residencia del transmitente, según el CDI España-Luxemburgo.
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