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MEDIUM
FISCAL

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

V1615-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1615-25
Published
15 Sept 2025

Summary

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.

In 6 key points

Lifecycle

2025-09-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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