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A Mexican resident inquired whether they were liable to Spanish Wealth Tax or ITSGF due to indirect ownership of a Spanish real estate society through a Mexican entity. The DGT responds that the Spanish society being listed means the requirement that assets are not traded on organised markets is not met.
Residents with indirect holdings in listed Spanish real estate entities through foreign structures are not subject to Spanish Wealth Tax or ITSGF.
The fiscal team reviews your specific situation.
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