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V4132-16 ·27 September 2016 ·consulta-vinculante Medium impact
Tax

Non-UE/EEA residents may apply autonomous community rules based on property value

A UK resident asks whether they can apply a specific autonomous community's wealth tax rules. The DGT responds that non-residents of the EU or EEA may apply the rules of the autonomous community where the highest value of their Spanish assets is located.

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2016-09-27PublishedPublished 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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