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V0627-25 ·4 April 2025 ·consulta-vinculante Low impact
Tax

Non-residents may opt for regional regulations where shareholdings were located

A non-resident asks which authority is competent and which regulations apply to the donation of shareholdings in a Galician company with property in Madrid. The DGT responds that taxation is due under state-level real obligation and that the non-resident may choose regional rules where the shareholdings were located for most of the past five years.

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2025-04-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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