Skip to content
Back to index
V0241-21 11 February 2021 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
IP · obligación real

Non-residents can access exemption from shareholding tax

Two individuals resident in Mexico and Panama inquire whether they can benefit from the exemption on shareholdings in Spanish entities. The DGT confirms that they may qualify if they meet the legal requirements, including the calculation of their global income.

The question raised

Ibilidad de aplicar la exención prevista en el artículo 4.Ocho.Dos de la Ley 19/1991, de 6 de junio, del Impuesto sobre el Patrimonio, a los consultantes, personas físicas con residencia fiscal el México y Panamá, respectivamente.

Book your free first meeting