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A Swedish citizen planning to reside in Spain asks whether she will be taxed exclusively in Sweden on future inheritance from her parents. The DGT states that, under the Spain-Sweden Double Taxation Agreement, most of the described assets will be taxed in Sweden.
Cuestión planteada Ante uan futura sucesión, si la consultante tributará exclusivamente en Suecia.
Los bienes inmuebles tributan en el Estado donde están situados. Los bienes muebles corporales, como dinero en cuentas corrientes o participaciones en fondos de inversión, tributan donde se encuentren efectivamente. Las acciones de sociedades inscritas en un Estado tributan solo en dicho Estado, salvo que estuvieran efectivamente en el Estado de residencia del causante. Los bienes no contemplados en el artículo IV del Convenio tributan en el Estado de residencia del causante.
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