Skip to content
V1452-14 ·30 May 2014 ·consulta-vinculante Medium impact
Tax

Non-residents liable for Spanish wealth tax on property holdings in Spanish companies

A foreign resident holding a foreign company with 92.76% immovable assets in a Spanish company queries whether it must pay Spanish wealth tax. The DGT confirms that such a company must pay tax under real obligation based on the value of its shares.

In 5 key points

Lifecycle

2014-05-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact