Wealth Tax (Non-residents)

Information

• Non-residents' wealth tax liability

  Circumstances in which the tax is payable by non-residents and how they are taxed

• Exemptions from paying Wealth Tax for non-residents

  Exemptions for non-residents

• Wealth Tax and Agreements avoiding Double Taxation

  Effect of Agreements avoiding double taxation in relation to Wealth Tax

• Wealth Tax Return for non-residents

  Obligation to file a tax return, filing the forms and tax return form

• Representatives and non-residents jointly and severally liable for Wealth Tax

  Obligation to appoint a representative and cases of joint and several liability

• Administration responsible for the wealth taxation of non-residents

  Administration responsible for levying wealth tax on non-residents

• Taxpayers residing in a Member State of the European Union or the European Economic Area, option in relation to Wealth Tax

  Special nature of these taxpayers as regards the application of the regulations of an Autonomous Community

• Option to pay tax in relation to personal liability as part of Wealth Tax

  Special nature of the option to pay tax due to personal liability for non-residents

• Taxpayers under the special system set out in Article 93 of the Personal Income Tax Act, taxation under Wealth Tax

  Special nature of these taxpayers in relation to wealth tax