IMPORTANT RULING BY THE SPANISH HIGH NATIONAL COURT DATED JULY 28, 2025, REJECTING THE DISCRIMINATION AGAINST NON-EU CITIZENS WHO RENT PROPERTIES IN SPAIN, ALLOWING THEM TO DEDUCT EXPENSES RELATED TO THE RENTAL

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 [...]

By |September 17th, 2025|Tax law|Comments Off on IMPORTANT RULING BY THE SPANISH HIGH NATIONAL COURT DATED JULY 28, 2025, REJECTING THE DISCRIMINATION AGAINST NON-EU CITIZENS WHO RENT PROPERTIES IN SPAIN, ALLOWING THEM TO DEDUCT EXPENSES RELATED TO THE RENTAL

SPANISH LAWMAKERS GET ANOTHER THRASHING FROM THE SUPREME COURT FOR VIOLATING EU LAW, BY DISCRIMINATING NON-EU NATIONALS IN TRANSFER TAX

RULING No. 242/2018 OF 19/2/2018 HAS IMPORTANT CONSEQUENCES FOR TRANSFER AND GIFT TAX … AND FOR FORM 720! The Court of Justice of the European Union Ruling of 3/9/2014, Case C-127/12, ruled against Spain because the regulations of the Transfer and Gift Tax in force until then did not allow the application, in inheritance and [...]

By |March 15th, 2018|Featured, Impuesto sucesiones no residentes, Modelo 720, Tax law|Comments Off on SPANISH LAWMAKERS GET ANOTHER THRASHING FROM THE SUPREME COURT FOR VIOLATING EU LAW, BY DISCRIMINATING NON-EU NATIONALS IN TRANSFER TAX

Will there be Property Tax in 2018? YO-YO taxes

We have started 2018 without Property Tax in Spain, as there is a full tax relief. We do have to pay the Tax for 2017 (tax returns can be filed till the end of June 2018) because Royal Decree-Act 3/2016, of 2 December (Official State Gazette, BOE, of 3/12/2016), eliminated that tax relief for 2017, [...]

By |January 12th, 2018|Tax law|Comments Off on Will there be Property Tax in 2018? YO-YO taxes