WRITTEN QUESTION E-0541/98 by David Thomas (PSE) to the Commission (4 March 1998)

Subject: Spanish tax system

Does the Commission consider that the difference in the rules governing the application of the Patrimonio tax and the Renta tax on Spanish and non-Spanish nationals is discriminatory?

Answer given by Mr Monti on behalf of the Commission (5 May 1998)

The Commission assumes that the Honourable Member is referring in his question to the taxation of immovable property belonging to non-residents.

It should be pointed out that the rules of the Spanish legislation in question which govern income tax and wealth tax in the case of immovable property are not based on nationality but on whether the person concerned has the status of resident or non-resident in Spain.

As to whether the tax arrangements for non-residents could be in breach of Community law, the Commission takes the view that this is not the case as Community law stands at the moment. It would refer the Honourable Member to the detailed answers given to Written Questions E-2459/95 by Mr Vanhecke ((OJ C 82, 17.3.1998. )) and E-910/92 by Mr Seligman ((OJ C 58, 1.3.1993. )), which are concerned with the same taxes.