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V1993-17 ·25 July 2017 ·consulta-vinculante Medium impact
Tax

Non-residents taxed in Spain on real rights over Spanish assets

A Swiss resident asks about the taxation of a non-resident's account in Spain following the death of their spouse. The DGT responds that, as a non-resident, the account is subject to real rights over assets located in Spain.

In 6 key points

Lifecycle

2017-07-25PublishedPublished 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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