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A Belgian resident couple asks whether exchanging shares in a Spanish company for certificates of a Dutch STAK has tax implications. The DGT states the transaction may be subject to IRPNR on patrimonial gain and ITP/AJD due to the STAK's acquisition of shares.
Cuestión planteada Si existe transmisión a efectos fiscales en el acto de canje de las participaciones en la sociedad española por los "certificates" emitidos por la STAK holandesa. En concreto, implicaciones fiscales para los consultantes en el Impuesto sobre la Renta de no Residentes y el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados (ITP y AJD).
En cuanto al ITP/AJD, la adquisición de certificados de nueva emisión no está sujeta, pero la adquisición de acciones por la STAK a cambio de las participaciones sí tributa como transmisión de bienes inmuebles si se busca eludir el impuesto. Respecto al IRPNR, la operación es una ganancia patrimonial sujeta en España según el Convenio Hispano-Belga, ya que el activo de la sociedad puede consistir principalmente en inmuebles o por la participación sustancial de los consultantes.
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