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V0339-16 27 January 2016 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
IP · obligación real

Posted workers are subject to taxation by real obligation in Wealth Tax for their assets in Spain

A resident in the Netherlands inquires about her relocation to Spain as an administrator and the tax treatment of her children and a Dutch foundation. The DGT clarifies that, by opting for the special regime for posted workers, she will be subject to taxation by real obligation in Wealth Tax for her assets located in Spain.

The question raised

Question raised: Applicable regulations in Wealth Tax in the event that the non-resident adopts the tax regime applicable to workers posted to Spanish territory. Right to exemption in Wealth Tax for her children, resident in Spain, and the entity with respect to which the requirements for the exemption must be met. Treatment of the Dutch foundation for Wealth Tax purposes.

The DGT's ruling

Those who opt for the special regime for posted workers (Art. 93 LIRPF) shall be subject to taxation by real obligation in Wealth Tax for the assets and rights located in or due to be fulfilled in Spain. Children resident in Spain shall be subject to taxation by personal obligation on their worldwide net wealth. The exemption for participation in entities requires that the requirements be met by the Spanish entity and not by the foreign parent foundation.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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