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Los contribuyentes no residentes pueden beneficiarse de la limitación en la cuota íntegra del impuesto sobre el patrimonio - Despacho de abogados Gómez-Acebo & Pombo
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Los contribuyentes no residentes pueden beneficiarse de la limitación en la cuota íntegra del impuesto sobre el patrimonio

icon 2 de diciembre, 2025

Todos los contribuyentes del impuesto sobre el patrimonio, tanto residentes como no residentes, se encuentran en una situación comparable y, por tanto, han de poder aplicar el límite conjunto del artículo 31.uno de la Ley 19/1991, siendo indiferente a efectos del análisis de comparabilidad la existencia de una obligación real o personal, pues lo determinante es atender a la naturaleza y objeto de esta figura impositiva, así como a su contenido.

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Autor/es

Saturnina Moreno – Consejera Académica

Guadalupe Díaz-Súnico – Socia

Tipología

Análisis

Áreas y sectores

Fiscal