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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A Spanish company shareholder asks whether they must submit the declaration on foreign assets and rights for an investment in a foreign fund. The DGT responds that the company is exempt if it records such assets individually in its accounting.
Companies investing abroad through funds may avoid filing the foreign assets declaration if they record the holdings individually in their accounting records.
The fiscal team reviews your specific situation.
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