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V1595-14 ·20 June 2014 ·consulta-vinculante Medium impact
Tax

Residents in Spain must include foreign property income in their IRPF, applying progressive exemption

A Dutch citizen resident in Spain enquires about the taxation of the sale of a property in the Netherlands. The DGT explains that as a fiscal resident in Spain, he must pay tax on worldwide income, but the Spain-Netherlands double taxation treaty allows avoidance of double taxation through a progressive exemption.

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2014-06-20PublishedPublished 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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