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V2990-18 ·20 November 2018 ·consulta-vinculante Medium impact
FISCAL

Inability to deduct rental expenses for non-residents not covered by UAE-Spain treaty

A British passport holder resident in the UAE asks whether they can deduct rental expenses from property in Spain. The DGT rules that, as the residency requirements of the treaty are not met, Spanish domestic law applies, requiring full taxation of the income.

In 6 key points

How it affects those involved

Non-residents with property in Spain cannot deduct rental expenses if the treaty conditions are not met, and must pay full tax on rental income.

Lifecycle

2018-11-20PublishedPublished 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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