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V0509-20 ·2 March 2020 ·consulta-vinculante Medium impact
Tax

Non-resident loans must self-declare as exempt to the State Tax Agency

A non-resident inquires where to submit form 600 for a interest-free loan received from their father. The DGT states the transaction is exempt and that, due to lacking residency in Spain, the matter falls under state jurisdiction.

In 6 key points

Lifecycle

2020-03-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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