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V2727-17 ·25 October 2017 ·consulta-vinculante Medium impact
FISCAL

Residents in Spain taxed on foreign movable property donations by personal obligation

A Spanish resident asks whether she must pay tax on the donation of bare ownership of movable assets (accounts, funds and shares) in Belgium and whether she can deduct tax paid there. The DGT confirms that personal obligation applies and explains rules on international double taxation deductions.

In 6 key points

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2017-10-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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