Additional taxes on non-Spanish tax resident individuals who hold Spanish real estate assets through companies
21 November 2022
On 10 November, the Spanish Government published a proposal for a series of amendments that would increase taxation for non-Spanish tax resident individuals who indirectly hold Spanish real estate. If approved, the proposal would come into force before the end of 2022, so it is advisable to review investment structures into Spain as soon as possible to anticipate the tax impact.
This briefing addresses the key aspects of these measures.
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