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V0681-25 ·15 April 2025 ·consulta-vinculante Low impact
Tax

Share in a US LLC must be declared as foreign capital representation

A taxpayer asks whether their share in a US LLC should be included in the foreign assets declaration. The DGT determines that, as the LLC has legal personality, the share constitutes a value that must be declared and valued according to the Wealth Tax rules.

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2025-04-15PublishedPublished 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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