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- Title
TAXATION OF NON-RESIDENT INDIVIDUALS IN SPAIN: HOT TOPICS AND OPEN QUESTIONS.
- Authors
Arregui Bravo, Javier; Pié Ventura, Alex
- Abstract
This article reviews various issues of interest in relation to the main wealth taxes affecting non-resident individuals who invest in Spain: Net Wealth Tax and Inheritance and Gifts Tax. Following a general overview of the taxation of non-residents, we also analyse the major judgments that have put an end to discriminating non-residents in the field of inheritance, the main nuances to be considered in non-residents applying family businesses tax benefits and some observations regarding characteristic investment structures in Spain.
- Subjects
SPAIN; TAXATION; WEALTH tax; INHERITANCE &; succession; FAMILY-owned business enterprises; NONRESIDENTS; TAX benefits; GIFT taxes
- Publication
Actualidad Jurídica (1578-956X), 2021, Issue 57, p54
- ISSN
1578-956X
- Publication type
Article