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V1902-25 ·15 October 2025 ·consulta-vinculante Medium impact
Tax

Taxation in Spain of the sale of a property in Uruguay by a Spanish tax resident

A Spanish tax resident enquires about the taxation of the sale of a property in Uruguay, which resulted in a patrimonial loss under Uruguayan law. The DGT states that the transaction must be taxed in Spain in accordance with IRPF rules and the Spanish-Uruguayan tax treaty.

In 6 key points

How it affects those involved

The sale of a property in Uruguay by a Spanish tax resident is subject to Spanish taxation, even if it results in a patrimonial loss, under the IRPF regime and the bilateral tax treaty.

Lifecycle

2025-10-15PublishedPublished 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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