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A German partnership (KG) without legal personality seeks advice on its tax treatment in Spain. The DGT determines that the entity is not a resident under the Spain-Germany Double Taxation Convention, but rather its partners are, and that its taxation will depend on whether it carries out an economic activity.
Cuestión planteada La entidad consultante solicita que se confirme que las rentas derivadas de las actividades descritas anteriormente no se entienden obtenidas en España a través de un establecimiento permanente y, si esto es así, cuál sería el procedimiento para obtener la devolución del exceso de tributación sufrido.
Las sociedades de personas alemanas (KG) no son residentes para el Convenio hispano-alemán al ser entidades transparentes. Si la entidad realiza una actividad económica en España (como alquiler de maquinaria con instalaciones), tributa por el IRNR según el artículo 38 del TRLIRNR. Si no realiza actividad económica (como el arrendamiento de inmuebles sin empleados), los socios tributan como contribuyentes sin establecimiento permanente según el artículo 39 del TRLIRNR. En caso de error en la tributación, la entidad puede solicitar la devolución de lo ingresado indebidamente.
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