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Newsletter Private Client Services | First quarter 2024

| Publications | Tax

The new edition of the PCS newsletter, prepared by the Private Client Services group, includes the main tax news for the first quarter of 2024

In this new newsletter, Andersen's Private Client Services Group analyses the main developments and regulatory changes in tax matters in the first quarter of 2024.

Tax situation of non-resident taxpayers with real estate investments in Spain

What is the current status of the Temporary Solidarity Tax on Large Fortunes?

Practical issues related to the changes introduced in the “new” Inpatriate Regime Regulation

According to the CJEU, both EU nationals and non-EU citizens residing in the EU may choose their national law to govern the whole of their succession

Comments on Audiencia Nacional Sentence SAN 5630/2023 “Dani Pedrosa”

Deductibility of the tax loss derived from donations

New developments in the taxation of contributions of separate property to the community of property in joint ownership

Relevant pronouncements on the taxation of nonresidents under the Wealth Tax and the Temporary Solidarity Tax on Large Fortunes 

DGT pronouncement of interest regarding the taxation by real obligation of non-residents in Inheritance and Gift Tax

DGT ruling of interest regarding the deduction for international double taxation in the Inheritance and Gift Tax

Review of the current situation of SICAVs following the Binding Answer to Consultation V0001-24 

New pronouncement of the General Directorate of Taxes in relation to the requirement of management functions within the kinship group, for the application of the Family Business Regime

You can download the full magazine here.

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