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Practical Heritage Manual 2021.

For non-resident taxpayers who pay taxes due to a personal obligation to contribute and for taxpayers subject to a real obligation to contribute

The exempt minimum amount of 700,000 euros will be applicable in the case of non-resident taxpayers who pay taxes due to a personal obligation to contribute and to taxpayers subject to a real obligation to contribute.

Remember : Non-resident taxpayers have the right to apply their own regulations approved by the Autonomous Community where the greatest value of the assets and rights they own and for which the tax is required lies, because they are located, can be exercised or have to be fulfilled in Spanish territory.