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V1272-25 ·10 July 2025 ·consulta-vinculante Low impact
Tax

It is possible to deduct Brazilian rental tax in Spanish IRPF declaration

A Spanish resident asks how to tax rental income from Brazil and whether the tax paid there can be deducted. The DGT responds that both Brazil and Spain may tax the income, and that Spain must eliminate double taxation through the deduction provided in the Double Taxation Agreement and the LIRPF.

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2025-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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