Wealth Tax in Spain: An Unjustified Case of Extraterritoriality

In this note, the author explains how a Spanish provision in the Wealth Tax Law results in extraterritoriality to the extent that it aims to tax, in Spain, assets located in another country.

Authors

Publication Details

Journal
European Taxation
Published
2025-03-17
DOI
https://doi.org/10.59403/j2yf8d
Primary Topic
Corporate Taxation and Avoidance
Type
article
Field-Weighted Citation Impact
0.00
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article

Wealth Tax in Spain: An Unjustified Case of Extraterritoriality

S. Raventós
European Taxation
Corporate Taxation and Avoidance
article

Wealth Tax in Spain: An Unjustified Case of Extraterritoriality

S. Raventós
article en

Abstract

In this note, the author explains how a Spanish provision in the Wealth Tax Law results in extraterritoriality to the extent that it aims to tax, in Spain, assets located in another country.

European TaxationVol. 65(4)
Openalex Percentile: Top 93%
Corporate Taxation and Avoidance
DOISourceOpenAlex
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Wealth Tax in Spain: An Unjustified Case of Extraterritoriality — S. Raventós · European Taxation (2025) | TGRS Research Map | TGRS