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A non-resident inquired whether they were liable for Wealth Tax due to a real right arising from ownership of a Luxembourg company, which in turn held a stake in a US company owning property in Spain. The DGT has responded that no tax liability exists in this case.
Cuestión planteada Confirmación de que el consultante, como no residente fiscal en España y titular directo de las participaciones en una entidad luxemburguesa (sociedad TR), sin ser titular directo de bienes o derechos situados o ejercitables en territorio español, no está sujeto al Impuesto sobre el Patrimonio por obligación real.
El sujeto pasivo por obligación real solo tributa por los bienes y derechos de los que sea titular cuando estos estén situados, puedan ejercitarse o deban cumplirse en territorio español. Al ser el consultante titular directo únicamente de participaciones en una sociedad luxemburguesa, no es titular de bienes o derechos situados en España. Por tanto, la persona física no residente que es titular de una entidad no residente no está sujeta al Impuesto sobre el Patrimonio español por obligación real.
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