Skip to content
V2521-15 ·5 August 2015 ·consulta-vinculante Medium impact
Tax

Non-residents' tax obligation on immovable rental income in Spain

A non-resident consultant asks about their obligation to file model 210 for rental income from a personal property and a property owners' association. The DGT responds that they must pay IRNR on both the imputed rental income from their home and on rental income from leased properties.

In 6 key points

Lifecycle

2015-08-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact