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New guides on the latest Spanish tax and immigration developments.
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A resident in Spain has enquired whether rights held in a pension plan established in Malta are exempt from Wealth Tax. The DGT has ruled that the general exemption for pension plans does not apply if they do not comply with Spanish regulations or the rules for occupational funds in other Member States, unless they constitute a pan-European individual pension product.
This ruling limits the tax benefits for foreign pension schemes, requiring them to meet strict regulatory standards or specific pan-European criteria to qualify for Wealth Tax exemptions in Spain.
The tax team reviews your specific situation.
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