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A worker displaced under the special regime of Article 93 of the LIRPF asks whether capital gains from selling UK shares are taxable in Spain. The DGT responds that gains from shares in a non-resident entity are not subject to Spanish taxation under this regime.
Question raised Whether the capital gains or losses that may be obtained from the sale of some or all shares are subject or not to taxation in Spain, under the aforementioned special taxation regime to which the taxpayer is subject.
Los contribuyentes acogidos al régimen especial del artículo 93 de la LIRPF tributan según las normas del Impuesto sobre la Renta de no Residentes (IRNR) por las rentas obtenidas en España. Las ganancias patrimoniales solo se consideran obtenidas en territorio español si derivan de valores emitidos por entidades residentes en España o de otros bienes situados en el país. Al tratarse de acciones de una entidad residente en el Reino Unido, la transmisión no está sujeta a tributación en España.
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