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V3047-17 ·22 November 2017 ·consulta-vinculante Medium impact
FISCAL

Non-residents liable for real obligation tax on Spanish property

The DGT confirms that German company partners owning real estate in Spain must pay Wealth and Inheritance Tax if the value of their share exceeds the exempt threshold and if they acquire property in Spain.

In 6 key points

How it affects those involved

Non-resident partners in Spanish property holdings are subject to Wealth and Inheritance Tax under specific conditions.

Lifecycle

2017-11-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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