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A Spanish tax resident asks whether they must pay Spanish taxes on the sale of a property in France. The DGT confirms that worldwide income is subject to Spanish income tax, but double taxation can be avoided if France also taxes the transaction.
Cuestión planteada Si debe tributar en España por la ganancia patrimonial que pudiera derivarse de la transmisión del inmueble situado en Francia.
Los residentes fiscales en España tributan por su renta mundial, incluyendo ganancias por la transmisión de inmuebles en el extranjero. Según el Convenio entre España y Francia, ambos Estados tienen potestad para gravar la ganancia de un inmueble situado en Francia. En caso de que Francia también grave la operación, España concederá una deducción por doble imposición internacional.
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