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V2301-23 1 August 2023 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · transmisiones patrimoniales onerosas

Purchase of property in Ecuador via deed signed in Spain is not taxable in Spain

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.

The question raised

Whether taxation applies in Spain for the acquisition of the real estate.

The DGT's ruling

The acquisition of real estate abroad is not subject to onerous transfers of property. Likewise, it is not taxed under documented legal acts because, as the real estate is not located in Spain, it cannot be registered in the Spanish Property Registry.

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