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Fundación Privada Extranjera

2 analyses and 1 note, most recent first.

  1. Note

    Law 49/2002 regime and non-resident foundations: prior election and formal notification, no shortcuts

  2. TEACRG 7969/2022Trusts

    The tax regime of Law 49/2002 does not apply automatically to non-resident foundations: the TEAC requires the prior election to exclude taxation under the IRNR

  3. DGTV0781-16Trusts

    Spanish real estate contributed to a Liechtenstein Stiftung: Non-resident Income Tax for the founder, no Inheritance and Gift Tax for the foundation (V0781-16)