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V0481-23 1 March 2023 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
IP · obligación real

No liable for Spanish wealth tax on foreign shares if Spanish real estate below 50%

A German resident asks whether they must pay Spanish wealth tax when contributing a Mallorca property to a German limited partnership. The DGT replies that no real obligation arises if the partnership's assets are less than 50% comprised of Spanish real estate.

The question raised

Tributación a efectos del Impuesto sobre el Patrimonio.

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