Skip to content
Back to index
V0509-20 2 March 2020 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · transmisiones patrimoniales

Non-resident loans must self-declare as exempt to the State Tax Agency

A non-resident inquires where to submit form 600 for a interest-free loan received from their father. The DGT states the transaction is exempt and that, due to lacking residency in Spain, the matter falls under state jurisdiction.

The question raised

Place of submission for Form 600.

Book your free first meeting