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A US tax resident asks whether they must pay Spain's Patrimonio Tax due to holding a US LLC that indirectly owns a Spanish SA. The DGT states there is no real obligation as the LLC does not meet Spain's requirements for immovable assets.
Cuestión planteada Sujeción del consultante al Impuesto sobre el Patrimonio por obligación real por la titularidad de una cuota de participación en la sociedad estadounidense.
El consultante no está sujeto al Impuesto sobre el Patrimonio por obligación real por su participación en la LLC. La LLC no se considera un valor situado en territorio español según el artículo 5.Uno.b) de la LIP, ya que su activo no está constituido en al menos un 50 por ciento, directa o indirectamente, por bienes inmuebles en España. La participación en la sociedad española es indirecta a través de la LLC, la cual no cumple el umbral de activos inmobiliarios exigido.
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