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V1768-17 ·7 July 2017 ·consulta-vinculante Medium impact
Tax

Wealth Tax accrues based on ownership of assets as of 31 December

A query was raised regarding whether taxing a lottery prize won at the end of the year violates the principle of economic capacity or equality between Autonomous Communities. The DGT ruled that the tax accrues on 31 December based on the assets owned on that date.

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2017-07-07PublishedPublished 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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