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An Ecuadorian resident intends to purchase property located in Ecuador, with the deed to be signed in Spain. The Directorate General for Tax (DGT) has ruled that the transaction is not subject to Transfer Tax or Stamp Duty.
Cuestión planteada Si tributa en España por la adquisición del inmueble.
La adquisición de un inmueble en el extranjero no está sujeta a transmisiones patrimoniales onerosas. Asimismo, no tributa por actos jurídicos documentados porque, al no estar el inmueble en España, no es inscribible en el Registro de la Propiedad español.
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