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V3337-14 15 December 2014 · SG de Fiscalidad Internacional Criterion in force
IRPF · rentas de capital inmobiliario

Belgian property tax deductible in Spanish IRPF, except 'précompte immobilier'

A Spanish tax resident with property in Belgium asks whether taxes paid there can be deducted in their IRPF. The DGT confirms that the non-resident Belgian tax is deductible, but the 'précompte immobilier' is not, as it is not of a nature analogous to the IRPF.

The question raised

The taxpayer raises the following questions:

The DGT's ruling

Income from real estate located in Belgium may be subject to taxation in that State pursuant to the Spanish-Belgian Convention. The personal income tax for non-residents paid in Belgium is deductible from Spanish Personal Income Tax (IRPF) through the imputation method, provided that its payment is proven. However, the 'précompte immobilier' is not deductible as it is not a tax of an identical or analogous nature to the IRPF.

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