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V1142-14 ·24 April 2014 ·consulta-vinculante Medium impact
Tax

Non-residents liable for Wealth Tax on shares in Spanish real estate companies

A non-resident inquired whether they must file Wealth Tax as holder of a Spanish company with real estate assets. The DGT confirms they are subject to real obligation and explains how to value their shares.

In 6 key points

Lifecycle

2014-04-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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