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A non-resident inquired whether they were liable for Wealth Tax due to a real right arising from ownership of a Luxembourg company, which in turn held a stake in a US company owning property in Spain. The DGT has responded that no tax liability exists in this case.
This clarifies that non-residents are not subject to Spanish Wealth Tax when their ownership of foreign companies leads to real rights in foreign entities holding Spanish property.
The tax team reviews your specific situation.
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