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V0221-21 ·10 February 2021 ·consulta-vinculante Medium impact
Tax

Non-resident community shareholder not required to declare IRNR if community makes advance income entry

A Spanish resident in Equatorial Guinea with 25% ownership in a property rental community asks about his obligations. The DGT responds that, as the activity is not economic, the community must make an advance income entry, thereby exempting the shareholder from declaring income.

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2021-02-10PublishedPublished 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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