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

Javier Arregui, Alex Pié Ventura.

2021 Actualidad Jurídica Uría Menéndez, n.º 57


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.

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