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V0615-25 ·1 April 2025 ·consulta-vinculante Medium impact
Tax

No obligation to report foreign property until ownership is acquired

A taxpayer asks whether they must submit a declaration on foreign assets following payments to a developer for a under-construction property. The DGT replies that, as ownership has not yet been acquired, there is no obligation to report.

In 5 key points

Lifecycle

2025-04-01PublishedPublished 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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