1. CURRENT TAXATION OF NON-RESIDENTS WITH ASSETS IN SPAIN 1.1. NON-RESIDENTS OF COUNTRIES WITHOUT DOUBLE TAXATION AGREEMENT [DTA, hereinafter, Spanish initials: CDI] WITH SPAIN OR WITH CDI WHICH DOES NOT INCLUDE THE WEALTH TAX [IP] Real Estate appraisal Deduction of charges or debts in relation to the properties Applicable legislation and minimum exemption Special tax [...]