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V0788-25 ·6 May 2025 ·consulta-vinculante Low impact
Tax

Spanish shares held abroad must be included in €50,000 limit

A taxpayer asks whether the value of Spanish companies held via a Dutch entity must be included in the €50,000 limit for foreign assets declarations. The DGT responds that it depends on where the custody and ownership registration of such assets are held.

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2025-05-06PublishedPublished 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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