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A German resident partner of a German limited partnership asks whether he must pay Spanish tax on his shares. The DGT responds that the partner is subject to real obligation because the partnership holds more than 50% of its assets in Spanish real estate.
Cuestión planteada Sujeción al Impuesto sobre el Patrimonio por obligación real. Determinación de la base imponible a efectos del impuesto.
Según el Convenio entre España y Alemania, las participaciones en sociedades cuyos activos consistan al menos en un 50% en bienes inmuebles situados en España pueden someterse a imposición en dicho Estado. El socio debe declarar su parte proporcional del valor de los inmuebles situados en España. Al ser activos afectos a una actividad económica y parte del activo circulante, se computarán por el valor contable resultante de la diferencia entre el activo real y el pasivo exigible.
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