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V4132-16 27 September 2016 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
IP · obligación personal

Non-UE/EEA residents may apply autonomous community rules based on property value

A UK resident asks whether they can apply a specific autonomous community's wealth tax rules. The DGT responds that non-residents of the EU or EEA may apply the rules of the autonomous community where the highest value of their Spanish assets is located.

The question raised

Question posed: Whether the applicant may file her personal wealth tax return as a tax resident in Spain and a taxable person by personal obligation, in accordance with the state regulations on wealth tax, but considering the specificities of this tax established by the Autonomous Community where her last residence in Spain was located for personal income tax purposes or, alternatively, by the Autonomous Community where the greatest value of her assets and rights located or exigible in Spain is situated, in a manner similar to the criterion recently established for residents of other European Union Member States who are taxable persons by real obligation of the wealth tax.

The DGT's ruling

Non-resident taxpayers in Spain who reside in a Member State of the European Union or the European Economic Area are entitled to the application of the regulations of the Autonomous Community where the greatest value of their assets and rights located or exigible in Spanish territory is situated. This right applies regardless of whether the taxpayer is subject to the tax by virtue of real obligation or personal obligation.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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