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V1615-25 ·15 September 2025 ·consulta-vinculante Medium impact
Tax

Gain or loss on foreign currency property sale calculated by converting difference to euros

A Spanish tax resident asks how to calculate the change in property value of a house bought and sold in dollars. The DGT responds that the difference between the acquisition and transfer values in dollars must be converted to euros at the exchange rate on the date of the transaction.

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2025-09-15PublishedPublished 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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