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V2189-18 ·23 July 2018 ·consulta-vinculante Medium impact
Tax

No obligation to declare IRNR if Norwegian company uses property for its own use

A Norwegian company with no activity in Spain purchases a property for its own use without renting it. The DGT concludes that, as no rental income is generated from the property, there is no obligation to file a declaration.

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2018-07-23PublishedPublished 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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