| 000 | 01486nab a2200289 c 4500 | ||
|---|---|---|---|
| 999 |
_c144259 _d144259 |
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| 003 | ES-MaIEF | ||
| 005 | 20210609105052.0 | ||
| 007 | ta | ||
| 008 | 210608t2021 ne ||||o |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_964925 _aSánchez de Castro Martín Luengo, Enrique |
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| 245 | 0 |
_aSpanish real estate investment by non-resident individuals _helectrónico _bthe relationship between Spanish wealth tax and tax treaties in the opinion of the High Court of Justice of the Balearics _c Enrique Sánchez de Castro Martín-Luengo |
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| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_948169 _aPROPIEDAD INMOBILIARIA |
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| 650 | 4 |
_945091 _aINVERSIONES EXTRANJERAS |
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| 650 | 4 |
_947837 _aNO RESIDENTES |
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| 650 | 4 |
_aIMPUESTO SOBRE EL PATRIMONIO _946430 |
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| 650 | 4 |
_aIMPUESTO ESPECIAL SOBRE BIENES INMUEBLES DE ENTIDADES NO RESIDENTES _946250 |
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| 650 | 4 |
_aEXENCIONES TRIBUTARIAS _944038 |
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| 650 | 4 |
_932249 _aBALEARES |
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| 650 | 4 |
_aJURISPRUDENCIA _947570 |
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| 773 | 0 |
_9165166 _oBIT/2021/4 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 75, n. 4, April 2021, p. 193-198 |
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| 942 | _cRE | ||