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A Spanish limited company with its registered office in Madrid asks about the taxation of rental income from an immovable property it owns in Germany. The DGT clarifies that, under the double taxation agreement, Germany has the right to tax such income and Spain must eliminate double taxation.
Cuestión planteada 1.- Si puede ejercer el cargo de administrador único de una sociedad mercantil española una persona que reside habitualmente en Alemania.
De acuerdo con el Convenio entre España y Alemania, las rentas de bienes inmuebles situados en un Estado contratante pueden someterse a imposición en ese mismo Estado. Por tanto, Alemania puede gravar las rentas del inmueble según su normativa interna. España, como Estado de residencia de la sociedad, deberá eliminar la doble imposición siguiendo su legislación interna o el Convenio.
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