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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.
Cuestión planteada Si la consultante puede realizar su declaración-liquidación personal del IP, en tanto que residente fiscal en España y sujeto pasivo por obligación personal, de conformidad con la normativa estatal del IP, pero considerando las especificidades en este gravamen fijadas por la Comunidad Autónoma donde radicara su última residencia en España a efectos del IRPF o, alternativamente, por la Comunidad Autónoma donde radique el mayor valor de sus bienes y derechos situados o exigibles en España, de manera similar al criterio recientemente fijado para residentes miembros de otros países de la Unión Europea sujetos pasivos por obligación real del IP.
Los contribuyentes no residentes que también sean residentes en un Estado miembro de la Unión Europea o del Espacio Económico Europeo tienen derecho a la aplicación de la normativa propia de la Comunidad Autónoma donde radique el mayor valor de sus bienes y derechos situados o exigibles en España. Este derecho se aplica independientemente de si el contribuyente está sujeto al impuesto por obligación real o por obligación personal. El punto de conexión para determinar la Comunidad Autónoma es la ubicación de los bienes.
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