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V0925-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

Taxation of rental income in Spain depends on taxpayer's fiscal residence

A taxpayer moving to Andorra asks how to tax rental income from Spanish properties, VAT refunds from trips, and obligations under form 030. The DGT explains that fiscal residence is determined by criteria of permanence or centre of interests, and rental taxation will vary depending on whether the taxpayer is resident or not.

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2023-04-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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