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A Spanish resident enquires about the taxation of the sale of a property in Brussels. The DGT responds that, as a fiscal resident in Spain, they must pay tax on their worldwide income, although the Spain-Belgium double taxation treaty allows for tax sharing.
Cuestión planteada Tributación en España por la ganancia patrimonial generada en la venta del inmueble situado en Bélgica.
El residente en España tributa por su renta mundial, incluyendo ganancias por inmuebles en el extranjero. Según el Convenio entre España y Bélgica, Bélgica puede gravar la ganancia, pero España también la gravará como país de residencia. En caso de doble imposición, España permitirá la deducción del impuesto pagado en Bélgica mediante la deducción por doble imposición internacional.
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