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V3054-16 ·1 July 2016 ·consulta-vinculante Medium impact
FISCAL

Non-UE/European non-residents can choose between national or regional wealth tax rules

The DGT confirms that non-UE/European non-residents have an optional right to apply autonomous regional rules, rather than being obliged to do so.

In 6 key points

How it affects those involved

Non-UE/European non-residents may select between national and regional wealth tax regulations based on where their main wealth is located.

Lifecycle

2016-07-01PublishedPublished 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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