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V0522-24 ·9 April 2024 ·consulta-vinculante Medium impact
Tax

No obligation to declare foreign property until ownership is acquired

The consultant asks whether a declaration of foreign real estate is required for payments made towards a future purchase in Dubai. The DGT responds that, as ownership has not been acquired under Civil Code, no information obligation arises.

In 5 key points

Lifecycle

2024-04-09PublishedPublished 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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