{"title":"西班牙：私人客户税收情况","authors":"Florentino Carreño, Beatriz San Basilio","doi":"10.1093/tandt/ttad088","DOIUrl":null,"url":null,"abstract":"This article provides an analysis of Spain’s current private client tax landscape, explored during the 2023 Vienna Conference by The International Academy of Estate and Trust Law. It offers insights into personal income, wealth, inheritance and gift taxation, as well as aspects of Spanish residence and citizenship. With a strong focus on family and estate planning, it sheds light on the tax opportunities presented by relocating to Spain.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"11 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Spain: Private client tax landscape\",\"authors\":\"Florentino Carreño, Beatriz San Basilio\",\"doi\":\"10.1093/tandt/ttad088\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This article provides an analysis of Spain’s current private client tax landscape, explored during the 2023 Vienna Conference by The International Academy of Estate and Trust Law. It offers insights into personal income, wealth, inheritance and gift taxation, as well as aspects of Spanish residence and citizenship. With a strong focus on family and estate planning, it sheds light on the tax opportunities presented by relocating to Spain.\",\"PeriodicalId\":171463,\"journal\":{\"name\":\"Trusts & Trustees\",\"volume\":\"11 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-11-29\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Trusts & Trustees\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1093/tandt/ttad088\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Trusts & Trustees","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1093/tandt/ttad088","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
This article provides an analysis of Spain’s current private client tax landscape, explored during the 2023 Vienna Conference by The International Academy of Estate and Trust Law. It offers insights into personal income, wealth, inheritance and gift taxation, as well as aspects of Spanish residence and citizenship. With a strong focus on family and estate planning, it sheds light on the tax opportunities presented by relocating to Spain.
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