Before 20 January 2026, all non-residents in Spain must file a Non-Resident Income Tax return (form 210) for each property rented out in Spanish territory: Non-resident EU or EEA taxpayers are taxed at 19% on the net income (i.e., they may deduct from the rental income all expenses related to said rental: depreciation, property tax, [...]
The ruling handed down on 28 July 2025 by the High National Court, appeal no. 636/2021, has just been published. It considers that it is contrary to EU law and Article 63 of the Treaty on the Functioning of the EU (free movement of capital) to limit the possibility of deducting the expenses necessary to [...]
In this article, we look at the key points (20) that need to be considered when buying and selling a property. 1. Urban planning regulations 1.1 Land Register and Cadastre – A PARADOX Caution: The fact that a house is registered in the land register does not mean that it is actually legal. A property [...]
