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V1640-14 ·26 June 2014 ·consulta-vinculante Medium impact
Tax

Non-resident entities in tax havens exempt from property tax levy

A US-based company asks whether, following the 2013 reform, it must apply for exemption from the special property tax levy (GEBI). The DGT clarifies that, as it is not a resident of a tax haven, it is no longer subject to the tax and does not need to file a declaration.

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2014-06-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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