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V2791-21 ·15 November 2021 ·consulta-vinculante Medium impact
Tax

Rental income from a property in Uruguay is taxable in Spain as worldwide income

A Spanish tax resident asks whether income from a property rented in Montevideo is taxable in Spain. The DGT confirms that such income is taxable as worldwide income and that a deduction for international double taxation may be applied.

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2021-11-15PublishedPublished 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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