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V1995-20 ·17 June 2020 ·consulta-vinculante Medium impact
Tax

Real property tax liability under Spanish wealth tax based on immovable asset composition

A German resident asks whether they are subject to Spanish real property wealth tax before making real estate investments. The DGT responds that they are currently not liable, but will be if, after the investment, real estate in Spain constitutes more than 50% of their entity's assets.

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2020-06-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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