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V1256-19 ·3 June 2019 ·consulta-vinculante Medium impact
FISCAL

Residents in third countries may apply autonomous tax rules

Residents in Argentina and Italy inquire whether they can apply Madrid's inheritance tax rules for assets in Spain. The DGT responds that, under the principle of freedom of capital movement, residents outside the EU/EEA may apply the relevant autonomous regulations.

In 6 key points

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2019-06-03PublishedPublished 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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