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V3048-14 ·7 November 2014 ·consulta-vinculante Medium impact
Tax

Inheritances from Liechtenstein residents taxed as patrimonial gains

A Liechtenstein-based foundation asks how to declare inheritances of Spanish assets. The DGT responds that, as Liechtenstein is a tax haven with no double taxation agreement, the inheritance constitutes a patrimonial gain subject to IRNR.

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2014-11-07PublishedPublished 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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