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V0461-23 ·1 March 2023 ·consulta-vinculante Medium impact
Tax

Argentine exile compensation taxed in Spain as patrimonial gain

A Spanish resident with dual nationality asks whether compensation from the Argentine government for exile is taxable in Spain. The DGT states that the income is subject to taxation as a patrimonial gain included in the general tax base.

In 6 key points

How it affects those involved

Income from Argentine exile compensation is considered a patrimonial gain and is taxable in Spain under the general tax base.

Lifecycle

2023-03-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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