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V1993-16 9 May 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · renta mundial

Rents and property in the Netherlands exempt in Spain under double taxation treaty

A Spanish tax resident asks whether they must pay tax on a property in the Netherlands and how. The DGT responds that, due to the Spain-Netherlands double taxation treaty, such rents and wealth are exempt in Spain, subject to a progressive exemption.

The question raised

Cuestión planteada Si debe tributar por dicha propiedad en su declaración del Impuesto sobre la Renta de las Personas Físicas. En caso afirmativo, de qué forma.

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