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V2412-25 ·10 December 2025 ·consulta-vinculante Low impact
Tax

Gains from sale of German property taxed in Spain on worldwide income

A Spanish resident asks how gains from the sale of two German properties are taxed. The DGT responds that such gains are subject to Spanish tax on worldwide income, and although Germany has the power to tax the gain, no double taxation arises if the income is exempt in Germany.

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2025-12-10PublishedPublished 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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