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V1405-16 ·6 April 2016 ·consulta-vinculante Medium impact
Tax

Foreign financial investments deposited in Spanish entities are subject to real obligation in the Inheritance and Gifts Tax

The DGT confirms that securities issued by foreign entities but held in a Spanish office are subject to Inheritance and Gifts Tax, as their location in Spain constitutes the real obligation.

In 6 key points

Lifecycle

2016-04-06PublishedPublished 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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