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A German tax resident asks whether Spain can tax his patrimony through indirect ownership of Spanish real estate via a German entity. The DGT responds that, under the double taxation treaty, Spain has no power to tax such holdings.
Cuestión planteada Si el Estado español tiene potestad para gravar vía Impuesto sobre el Patrimonio al consultante por la tenencia indirecta del patrimonio inmobiliario ubicado en España.
España no tiene potestad para gravar las participaciones del consultante en la entidad alemana porque los activos de la entidad no consisten en al menos un 50 por ciento en bienes inmuebles situados en España. Asimismo, no se aplica la regla sobre el derecho de disfrute de bienes inmuebles porque el uso de los inmuebles se realizará mediante un contrato oneroso. Por tanto, según el Convenio entre España y Alemania, la parte del patrimonio constituida por dichas participaciones no puede someterse a imposición en España.
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