Spanish real estate investment by non-resident individuals electrónico the relationship between Spanish wealth tax and tax treaties in the opinion of the High Court of Justice of the Balearics Enrique Sánchez de Castro Martín-Luengo
By: Sánchez de Castro Martín Luengo, Enrique
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Material type: 
ArticlePublisher: 2021Subject(s): PROPIEDAD INMOBILIARIA | INVERSIONES EXTRANJERAS | NO RESIDENTES | IMPUESTO SOBRE EL PATRIMONIO | IMPUESTO ESPECIAL SOBRE BIENES INMUEBLES DE ENTIDADES NO RESIDENTES | EXENCIONES TRIBUTARIAS | BALEARES | JURISPRUDENCIA
In:
Bulletin for International Taxation v. 75, n. 4, April 2021, p. 193-198Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/4-2 (Browse shelf) | Available | BIT/2021/4-2 |
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.
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