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A query was raised regarding whether the donation of shares in a Belgian entity following a securities exchange would generate income or affect tax neutrality status. The DGT indicates that the donation may be subject to tax in Spain if the asset is primarily real estate and warns that it could invalidate the economic substance of the transaction.
Question posed Whether the aforementioned donation would accrue any income, or if the taxation of the capital gain generated by the shareholders of B on the occasion of the exchange operation would remain deferred.
La ganancia patrimonial por la donación de participaciones de una sociedad belga puede tributar en España si el activo de la sociedad consiste principalmente en bienes inmuebles situados en territorio español y se cumple el criterio de participación sustancial del Convenio con Bélgica. Si la donación tras el canje conlleva una menor tributación que realizarla antes del canje o tras la fusión, podría afectar a la calificación de los motivos económicos válidos del artículo 89.2 de la LIS. En cuanto a los donatarios, la renta no estará sujeta al IRNR si está sujeta al Impuesto sobre Sucesiones y Donaciones.
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