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V0093-16 ·14 January 2016 ·consulta-vinculante Medium impact
FISCAL

Non-residents liable for Spanish Wealth Tax if foreign holdings include at least 50% Spanish real estate

A non-resident asks whether they must pay Spanish Wealth Tax on foreign holdings that include a Spanish subsidiary with real estate. The DGT states that if the entity's assets consist of at least 50% Spanish real estate, the non-resident is subject to real liability.

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Lifecycle

2016-01-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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