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A resident in Germany inquires whether a Liechtenstein entity of the 'Anstalt' type can be subject to tax obligations when donating land in Marbella. The DGT determines that the entity possesses its own legal personality and that the transaction accrues the corresponding taxes.
Question posed: Whether the 'Anstalt' entity can be subject to tax rights and obligations in Spain. In particular, whether the transfer/donation of assets located in Spain gives rise to taxation by IRNR, ISD, and IIVTNU.
The 'Anstalt' entity possesses its own legal personality and legal standing within the Spanish legal system. The donation of plots located in Spain accrues IRNR due to the capital gain of the donor (Anstalt), ISD due to the real obligation of the non-resident donee, and IIVTNU due to the transfer of urban land, with the acquirer being the taxpayer for the latter.
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