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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A resident in Mexico inquired whether they could apply the regulations of the Community of Madrid to their properties in Spain. The DGT ruled that, as they do not reside in the EU or the EEA, they must be taxed under the real obligation regime according to state regulations.
This ruling clarifies that taxpayers residing outside the EU/EEA cannot benefit from regional tax rules for assets located in Spain, instead being subject to the national state framework.
The tax team reviews your specific situation.
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