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A Japanese resident planning to retire in Spain asks whether they must pay Spain's Wealth Tax on savings held in a Madrid account. The DGT responds that as long as they are not a fiscal resident in Spain, they will be subject to real property tax on Spanish assets.
Cuestión planteada Si tiene que tributar en España en el Impuesto sobre el Patrimonio por ese dinero obtenido en Japón y depositado en Madrid.
Mientras el consultante no tenga la residencia fiscal en España, tributará por obligación real por los bienes y derechos situados, que puedan ejercitarse o deban cumplirse en territorio español, incluyendo cuentas corrientes en España. Al obtener la residencia fiscal, tributará por obligación personal por la totalidad de su patrimonio neto, independientemente de su ubicación.
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