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V0676-19 27 March 2019 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
IP · obligación real

Non-residents in non-EU or EEA countries subject to Wealth Tax under state regulations

A resident in Mexico inquired whether they could apply the regulations of the Community of Madrid to their properties in Spain. The DGT ruled that, as they do not reside in the EU or the EEA, they must be taxed under the real obligation regime according to state regulations.

The question raised

Application of the regional regulations of the Community of Madrid regarding Wealth Tax, acting as a taxpayer by real obligation.

The DGT's ruling

Non-resident taxpayers residing in a Member State of the EU or the EEA may apply the regulations of the Autonomous Community where the greater value of their assets is located. However, for residents in third countries, such as Mexico, this additional provision does not apply. In these cases, the applicable regulations are exclusively those of the State, and the competent Administration is the State Tax Administration Agency.

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