{"id":381548,"date":"2025-12-02T11:53:47","date_gmt":"2025-12-02T10:53:47","guid":{"rendered":"https:\/\/ga-p.com\/?post_type=publicacion&p=381548"},"modified":"2025-12-02T11:53:50","modified_gmt":"2025-12-02T10:53:50","slug":"non-resident-taxpayers-may-benefit-from-the-wealth-tax-liability-cap","status":"publish","type":"publicacion","link":"https:\/\/ga-p.com\/en\/publications\/non-resident-taxpayers-may-benefit-from-the-wealth-tax-liability-cap\/","title":{"rendered":"Non-resident taxpayers may benefit from the wealth tax liability cap"},"content":{"rendered":"
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All taxpayers subject to wealth tax, both residents and non-residents, are in a comparable situation and must therefore be able to apply the combined cap of Article 31(1) LIP, the existence of a real or personal obligation being irrelevant for the purposes of the comparability analysis, since the determining factor is the nature and purpose of this tax device, as well as its content.<\/p>\n\n\n\n

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\n <\/span>\n Saturnina Moreno<\/span>\n – Academic Counsel<\/span>\n <\/p>\n

\n <\/span>\n Guadalupe Di\u0301az-Su\u0301nico<\/a>\n – Partner<\/span>\n <\/p>\n <\/div>\n <\/div>\n \n \n

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Category<\/div>\n

\n <\/span>\n Analysis<\/span>\n <\/p>\n <\/div>\n \n

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Areas and sectors<\/div>\n

\n <\/span>\n Tax<\/a>\n <\/p>\n <\/div>\n <\/div>\n<\/div>\n\n<\/div>\n<\/div>\n\n<\/div>\n\n <\/div>\n\n<\/div>\n\n\n

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Saturnina Moreno<\/div>\n
Consejera Acad\u00e9mica<\/div>\n
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\n Banking and Finance, <\/a>\n Tax, <\/a>\n TAX PORTUGAL, <\/a>\n TAX SPAIN<\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n \"icon\"\n\n \"icon\"\n\n <\/div>\n\n \n
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\n Tax, <\/a>\n TAX PORTUGAL, <\/a>\n TAX SPAIN<\/a>\n <\/div>\n <\/div>\n
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Saturnina Moreno<\/div>\n
Consejera Acad\u00e9mica<\/div>\n
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\n Banking and Finance, <\/a>\n Tax, <\/a>\n TAX PORTUGAL, <\/a>\n TAX SPAIN<\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n \"icon\"\n\n \"icon\"\n\n <\/div>\n\n <\/div>\n
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Guadalupe Di\u0301az-Su\u0301nico<\/div>\n <\/a>\n
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\n Tax, <\/a>\n TAX PORTUGAL, <\/a>\n TAX SPAIN<\/a>\n <\/div>\n <\/div>\n
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All taxpayers subject to wealth tax, both residents and non-residents, are in a comparable situation and must therefore be able to apply the combined cap of Article 31(1) LIP, the existence of a real or personal obligation being irrelevant for the purposes of the comparability analysis, since the determining factor is the nature and purpose of this tax device, as well as its content.<\/p>\n","protected":false},"featured_media":322569,"template":"","publicacion_categoria":[126],"class_list":["post-381548","publicacion","type-publicacion","status-publish","has-post-thumbnail","hentry","publicacion_categoria-analysis-en"],"acf":[],"yoast_head":"\nNon-resident taxpayers may benefit from the wealth tax liability cap - Despacho de abogados G\u00f3mez-Acebo y Pombo<\/title>\n<meta name=\"description\" content=\"All taxpayers subject to wealth tax, both residents and non-residents, are in a comparable situation and must therefore be able to apply the combined cap of Article 31(1) LIP, the existence of a real or personal obligation being irrelevant for the purposes of the comparability analysis, since the determining factor is the nature and purpose of this tax device, as well as its content.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ga-p.com\/en\/publications\/non-resident-taxpayers-may-benefit-from-the-wealth-tax-liability-cap\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Non-resident taxpayers may benefit from the wealth tax liability cap - 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