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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 artículo 6 del CDI España-Alemania, las rentas de bienes inmuebles situados en un Estado pueden someterse a imposición en ese mismo Estado. Por tanto, Alemania puede gravar las rentas del inmueble conforme a su normativa interna. España, como Estado de residencia de la sociedad, deberá eliminar la doble imposición siguiendo lo previsto en el artículo 22 del Convenio y el artículo 31 de la LIS.
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