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V3337-14 ·15 December 2014 ·consulta-vinculante Medium impact
Tax

Belgian property tax deductible in Spanish IRPF, except 'précompte immobilier'

A Spanish tax resident with property in Belgium asks whether taxes paid there can be deducted in their IRPF. The DGT confirms that the non-resident Belgian tax is deductible, but the 'précompte immobilier' is not, as it is not of a nature analogous to the IRPF.

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2014-12-15PublishedPublished 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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