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V3182-15 20 October 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · renta mundial

Taxation in Spain on capital gains from the sale of a Portuguese property

A Spanish tax resident asks whether they must pay tax in Spain on the sale of a property in Portugal already taxed there. The DGT responds that the income is worldwide and must be taxed in Spain, and that the international double taxation relief can be applied.

The question raised

Cuestión planteada Tributación en España por la ganancia patrimonial generada en la venta del inmueble situado en Portugal, teniendo en cuenta que ha tributado en Portugal por dicha ganancia.

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