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V2629-22 ·27 December 2022 ·consulta-vinculante Medium impact
Tax

Sale of land in Spain may be taxable in Spain regardless of economic activity

The DGT states that under the Spain-Belgium Double Taxation Convention, income from the sale of real estate may be subject to taxation in Spain whether it arises from a patrimonial gain or from economic activity.

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2022-12-27PublishedPublished 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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