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A Brazilian resident asks how profits from the sale of shares in a Spanish company are taxed. The DGT responds that such income may be taxed in both Brazil and Spain under the Double Taxation Agreement.
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Las ganancias por la enajenación de participaciones sociales de una entidad residente en España pueden someterse a imposición tanto en Brasil como en España, conforme al artículo 13.3 del Convenio. En España, estas rentas se consideran obtenidas en territorio español y están sujetas al Impuesto sobre la Renta de no Residentes con un tipo del 19%. Corresponderá a Brasil la eliminación de la doble imposición según el artículo 23.1 del Convenio.
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