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V1554-23 ·6 June 2023 ·consulta-vinculante Medium impact
Tax

Taxation on foreign property sale determined by Spanish fiscal residency

A Russian citizen working in Spain asks how he will be taxed on the sale of a property in his home country. The DGT explains that his fiscal residency will determine whether he must pay tax on worldwide income or only on Spanish-sourced income, and examines the obligation to report foreign assets.

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2023-06-06PublishedPublished 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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