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V0196-22 ·7 February 2022 ·consulta-vinculante Medium impact
Tax

Pension plans subject to the legislation of other Member States may be exempt from Wealth Tax if they meet specific requirements

A tax resident in Spain inquires whether rights in a pension plan established in Malta are exempt from Wealth Tax. The DGT responds that the exemption applies if the plan is subject to the legislation of other Member States pursuant to the TRLRPFP.

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Lifecycle

2022-02-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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