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A German entity (GmbH & Co. KG) seeks advice on its Spanish taxation and applicability of the double taxation treaty. The DGT determines that, as a rental attribution entity, it is not resident in Germany for treaty purposes and must be taxed in Spain under the rules applicable to rental attribution entities.
Cuestión planteada
Las entidades alemanas de atribución de rentas no son residentes en Alemania a efectos del Convenio si no están sujetas a imposición en dicho país. Al no desarrollar una actividad económica con medios propios en España (por subcontratar la gestión), sus miembros no residentes tributan por el IRNR sin establecimiento permanente. No es aplicable el régimen especial de la Ley 27/2014 ni la imposición complementaria por transferencia de rentas.
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