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V1233-14 ·7 May 2014 ·consulta-vinculante Medium impact
Tax

Tax residency determines obligation to file foreign assets declaration

A UK-based EU official asks whether she must file a foreign assets declaration. The DGT states she is only required to do so if she meets Spain's tax residency criteria.

In 6 key points

Lifecycle

2014-05-07PublishedPublished 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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