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A Swiss company asked whether gains from transferring shares in a Spanish mining company are tax-exempt in Spain under the Switzerland-Spain double taxation treaty. The DGT concludes that since the mine is an essential component of the company's industrial activity, the treaty exemption applies and no capital gain is taxable in Spain.
Cuestión planteada 1.- Interpretación que debe darse al requisito de que "la sociedad utilice el bien inmueble para su propia actividad industrial" en relación con la exclusión contenida en el artículo 13.3 del Convenio para evitar la Doble Imposición entre España y Suiza.
La exclusión del Convenio Hispano Suizo permite que la transmisión de acciones no tribute en España si la sociedad utiliza el bien inmueble para su propia actividad industrial. En el caso de una actividad minera, el yacimiento y los recursos minerales son componentes esenciales para el desarrollo de la actividad de extracción y explotación. Por tanto, las ganancias derivadas de la transmisión de dichas acciones no deben someterse a imposición en España por aplicación del Convenio. No obstante, en operaciones de intercambio de participaciones, la ganancia se calculará por la diferencia entre el valor de mercado de lo recibido y el valor de lo entregado.
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