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Spanska fönstret - En skattelucka eller bluff?

Lindblom, Carl LU (2016) JURM02 20162
Department of Law
Abstract (Swedish)
Syftet med denna uppsats är att diskutera och analysera huruvida fenomenet ”spanska fönstret” utgör en skattelucka som möjliggör undkommande av kapitalvinstbeskattning vid en flytt från Sverige till Spanien. Detta har utretts mot bakgrund av ett skattenomadstillstånd och skatteavtalet mellan Sverige och Spanien. Rekvisit som ”skattskyldig” och ”hemvist” i artikel 4 i skatteavtalet mellan Sverige och Spanien har analyserats. Vägledning har hämtats från OECD:s modellavtal och litteraturuttalanden.

I skatteavtalet har Sverige och Spanien i artikel 13 punkt 4 avtalat att endast hemviststaten ska ha rätt att beskatta värdepappersvinster. För att utnyttja ”spanska fönstret” vid försäljning av värdepapper behöver personen ha skatterättslig... (More)
Syftet med denna uppsats är att diskutera och analysera huruvida fenomenet ”spanska fönstret” utgör en skattelucka som möjliggör undkommande av kapitalvinstbeskattning vid en flytt från Sverige till Spanien. Detta har utretts mot bakgrund av ett skattenomadstillstånd och skatteavtalet mellan Sverige och Spanien. Rekvisit som ”skattskyldig” och ”hemvist” i artikel 4 i skatteavtalet mellan Sverige och Spanien har analyserats. Vägledning har hämtats från OECD:s modellavtal och litteraturuttalanden.

I skatteavtalet har Sverige och Spanien i artikel 13 punkt 4 avtalat att endast hemviststaten ska ha rätt att beskatta värdepappersvinster. För att utnyttja ”spanska fönstret” vid försäljning av värdepapper behöver personen ha skatterättslig hemviststatus i Spanien enligt skatteavtalet samtidigt som sådan status saknas enligt den spanska interna lagstiftningen.

Min slutsats är att det varken krävs obegränsad skattskyldighet eller faktisk beskattning för att en person ska kunna anses ha hemvist i en stat enligt OECD:s modellavtal. Däremot måste Spaniens interna lagstiftning fastslå att personen har skatterättslig hemvist i Spanien. Hemvistrekvisitet i artikel 4 OECD:s modellavtal hänvisar till definitionen i den nationella lagstiftningen. När den spanska interna rätten anser att personen har hemvist i Spanien kommer också personen att beskattas där.

När en person befinner sig i ett skattenomadstillstånd har personen inte skatterättsligt hemvist i någon stat. Enligt artikel 1 i OECD:s modellavtal är avtalet endast tillämpligt på personer som har hemvist i en av eller båda de avtalsslutande staterna. Om skatteavtalet inte är tillämpligt kommer den svenska staten kunna beskatta personen på försäljningen av värdepapper enligt tioårs-regeln i inkomstskattelagen. (Less)
Abstract
The purpose of this essay is to discuss and analyze whether the phenomenon called "the Spanish window" consitutes a loop hole that creates a possibility to avoid having to pay tax on capital gains upon emigrating from Sweden to Spain. Legally, the investigation has been conducted in the light of the tax treaty between Sweden and Spain. A tax nomad perspective has also been applied in addition to the Spanish window. Terms as "liable to tax" and "residence" in Article 4 of the tax treaty between Sweden and Spain have been analyzed whereas guidance has been taken from the OECD model tax convention and literary statements.

In the tax treaty, Sweden and Spain have agreed in article 13 paragraph 4 that security shares only shall be taxable by... (More)
The purpose of this essay is to discuss and analyze whether the phenomenon called "the Spanish window" consitutes a loop hole that creates a possibility to avoid having to pay tax on capital gains upon emigrating from Sweden to Spain. Legally, the investigation has been conducted in the light of the tax treaty between Sweden and Spain. A tax nomad perspective has also been applied in addition to the Spanish window. Terms as "liable to tax" and "residence" in Article 4 of the tax treaty between Sweden and Spain have been analyzed whereas guidance has been taken from the OECD model tax convention and literary statements.

In the tax treaty, Sweden and Spain have agreed in article 13 paragraph 4 that security shares only shall be taxable by the contracting state of which the alienator is a resident. To exploit the "Spanish window” on sales of securities, the otherwise taxable person needs to have tax residence status in Spain according to the tax treaty whilst at the same time being excluded from such a status according to the Spanish domestic legislation.

My conclusion is that neither unlimited tax liability nor actual taxation is required for a person to be considered a tax resident according to the OECD model tax convention. However, Spain's domestic legislation must establish residence in Spain. The term ”resident” in Article 4 OECD model tax convention refers to the definition in the national domestic legislation. When the Spanish domestic legislation stipulates residence in Spain, the Spanish state will impose tax.

When someone fulfills all requirements for a tax nomad state, the person in question is not considered to be a resident of any state. According to Article 1 of the OECD model tax convention, the treaty shall only apply to persons who are residents of one or both of the contracting states. If the tax treaty isn't applicable, the Swedish state can impose tax on the sales of securities based on the domestic ten-year-rule. (Less)
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author
Lindblom, Carl LU
supervisor
organization
alternative title
The spanish window - A tax loop hole or a bluff?
course
JURM02 20162
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
EU-rätt, skatterätt, spanska fönstret
language
Swedish
id
8897761
date added to LUP
2017-01-18 19:05:29
date last changed
2017-01-18 19:05:29
@misc{8897761,
  abstract     = {The purpose of this essay is to discuss and analyze whether the phenomenon called "the Spanish window" consitutes a loop hole that creates a possibility to avoid having to pay tax on capital gains upon emigrating from Sweden to Spain. Legally, the investigation has been conducted in the light of the tax treaty between Sweden and Spain. A tax nomad perspective has also been applied in addition to the Spanish window. Terms as "liable to tax" and "residence" in Article 4 of the tax treaty between Sweden and Spain have been analyzed whereas guidance has been taken from the OECD model tax convention and literary statements.

In the tax treaty, Sweden and Spain have agreed in article 13 paragraph 4 that security shares only shall be taxable by the contracting state of which the alienator is a resident. To exploit the "Spanish window” on sales of securities, the otherwise taxable person needs to have tax residence status in Spain according to the tax treaty whilst at the same time being excluded from such a status according to the Spanish domestic legislation.

My conclusion is that neither unlimited tax liability nor actual taxation is required for a person to be considered a tax resident according to the OECD model tax convention. However, Spain's domestic legislation must establish residence in Spain. The term ”resident” in Article 4 OECD model tax convention refers to the definition in the national domestic legislation. When the Spanish domestic legislation stipulates residence in Spain, the Spanish state will impose tax.

When someone fulfills all requirements for a tax nomad state, the person in question is not considered to be a resident of any state. According to Article 1 of the OECD model tax convention, the treaty shall only apply to persons who are residents of one or both of the contracting states. If the tax treaty isn't applicable, the Swedish state can impose tax on the sales of securities based on the domestic ten-year-rule.},
  author       = {Lindblom, Carl},
  keyword      = {EU-rätt,skatterätt,spanska fönstret},
  language     = {swe},
  note         = {Student Paper},
  title        = {Spanska fönstret - En skattelucka eller bluff?},
  year         = {2016},
}