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New guides on the latest Spanish tax and immigration developments.
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Un residente fiscal en Estados Unidos consulta si debe pagar el Impuesto sobre el Patrimonio en España por ser titular de una LLC estadounidense que, a su vez, posee participaciones en una sociedad anónima española. La DGT responde que no existe obligación real porque la LLC no cumple los requisitos de activos inmobiliarios en España.
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