Taxation of non-resident individuals in Spain: hot topics and open questions

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.

Download pdf