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V1597-24 ·1 July 2024 ·consulta-vinculante Medium impact
Tax

A non-resident is not liable for Wealth Tax on a foreign participative loan

A non-resident consultant asked whether he was liable for real obligation tax on a participative loan granted to a Spanish company. The DGT responds that the loan is not subject to tax because it is not situated, nor can it be exercised or fulfilled in Spanish territory.

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2024-07-01PublishedPublished 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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