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A resident in the United Arab Emirates contributes two commercial properties in Spain to a company owned by them via a capital increase. The DGT determines that this transaction constitutes a capital gain subject to taxation in Spain under the double taxation treaty and domestic legislation.
Cuestión planteada 1- Tributación de la operación de aportación de los inmuebles para la ampliación de capital de la sociedad a efectos del Impuesto sobre la Renta de no Residentes.
La aportación de inmuebles a una sociedad se considera una enajenación de bienes inmuebles y, por tanto, una ganancia de capital según el Convenio entre España y EAU. España tiene potestad para gravar esta renta conforme al TRLIRNR. La ganancia se calculará por la diferencia entre el valor de adquisición y el valor de transmisión, siendo este último la mayor de: el valor nominal de las participaciones, el valor de cotización o el valor de mercado. El valor de adquisición será el importe real de compra más gastos e inversiones, pudiendo rectificarse la autoliquidación si existe una comprobación de valores posterior en el ITP.
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