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A resident in Spain has enquired whether capital gains from the sale of a flat in Poland and its rental income are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) rules that, under the Double Taxation Convention with Poland, this income is exempt in Spain but must be included to determine the applicable tax rate for the individual's remaining income.
Question raised: Whether the capital gain obtained from the sale of said apartment, as well as the imputed real estate income from the property in Poland and, where applicable, the income derived from its lease, will be exempt from taxation under Personal Income Tax in Spain, although they will be taken into account to calculate the applicable IRPF tax rate for the taxpayer's other income.
La ganancia patrimonial por la venta de un inmueble en Polonia puede ser gravada en dicho país, por lo que España la eximirá de tributación para evitar la doble imposición. No obstante, estas rentas se consideran exentas con progresividad, debiendo incluirse para calcular el tipo medio de gravamen aplicable al resto de las rentas del contribuyente. Lo mismo ocurre con las rentas derivadas del arrendamiento o la imputación de rentas inmobiliarias de bienes situados en Polonia, que también quedan exentas en España pero se computan para la determinación del tipo impositivo.
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