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V0340-20 ·13 February 2020 ·consulta-vinculante Medium impact
Tax

Obligation to report foreign land deemed immovable

A taxpayer asks whether they must submit an informative declaration for a land plot in Finland without any constructions. The DGT responds that they must report it due to its immovable status, unless legally exempted.

In 6 key points

Lifecycle

2020-02-13PublishedPublished 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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