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V2528-15 ·1 September 2015 ·consulta-vinculante Medium impact
Tax

Spanish residents must pay income tax on Brazilian property rental income and can claim a double taxation deduction

A Spanish resident asks how to tax rental income from Brazilian real estate. The DGT states that the income must be taxed worldwide in Spain and that a double taxation deduction may be claimed under the treaty limits.

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2015-09-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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