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V0134-25 12 February 2025 · SG de Fiscalidad Internacional Criterion in force
IRPF · renta mundial

The gain from the sale of real estate in Morocco may be taxed in both Morocco and Spain

A Spanish tax resident asks whether gains from selling a property in Morocco are only taxable in Morocco. The DGT states that both countries have taxing rights, with Spain applying a progressive exemption.

The question raised

Question posed: Whether the gain that may derive from the disposal of the real estate located in Morocco will be taxed exclusively in said country, remaining exempt (subject to progressivity) from taxation in Spain.

The DGT's ruling

Al ser residente en España, el contribuyente tributa por su renta mundial. El Convenio entre España y Marruecos permite que la ganancia por la enajenación de bienes inmuebles se someta a imposición en el Estado donde estén situados. Por tanto, la renta podrá ser gravada tanto en Marruecos como en España. En España, la renta se considerará exenta con progresividad, integrándose para calcular el tipo medio de gravamen aplicable al resto de rentas.

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