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V4365-16 ·11 October 2016 ·consulta-vinculante Medium impact
FISCAL

A Spanish resident's sale of property in Portugal is taxed in both countries with an international double taxation deduction

A Spanish tax resident asks where the capital gain from selling property in Portugal should be taxed. The DGT responds that Spain taxes worldwide income and Portugal has jurisdiction over the property, with an international double taxation deduction applying.

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2016-10-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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