Sánchez de Castro Martín Luengo, Enrique
Spanish real estate investment by non-resident individuals the relationship between Spanish wealth tax and tax treaties in the opinion of the High Court of Justice of the Balearics electrónico / Enrique Sánchez de Castro Martín-Luengo .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
In this article, the author addresses the judgment of the High Court of Justice of the Balearics of 3 December 2020, in which investments in Spanish real estate assets made through non-resident companies by foreign individuals were held to be not liable to Spanish wealth tax.
PROPIEDAD INMOBILIARIA
INVERSIONES EXTRANJERAS
NO RESIDENTES
IMPUESTO SOBRE EL PATRIMONIO
IMPUESTO ESPECIAL SOBRE BIENES INMUEBLES DE ENTIDADES NO RESIDENTES
EXENCIONES TRIBUTARIAS
BALEARES
JURISPRUDENCIA
Bulletin for International Taxation 0007-4624v. 75, n. 4, April 2021, p. 193-198
Spanish real estate investment by non-resident individuals the relationship between Spanish wealth tax and tax treaties in the opinion of the High Court of Justice of the Balearics electrónico / Enrique Sánchez de Castro Martín-Luengo .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
In this article, the author addresses the judgment of the High Court of Justice of the Balearics of 3 December 2020, in which investments in Spanish real estate assets made through non-resident companies by foreign individuals were held to be not liable to Spanish wealth tax.
PROPIEDAD INMOBILIARIA
INVERSIONES EXTRANJERAS
NO RESIDENTES
IMPUESTO SOBRE EL PATRIMONIO
IMPUESTO ESPECIAL SOBRE BIENES INMUEBLES DE ENTIDADES NO RESIDENTES
EXENCIONES TRIBUTARIAS
BALEARES
JURISPRUDENCIA
Bulletin for International Taxation 0007-4624v. 75, n. 4, April 2021, p. 193-198