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A non-resident inquired whether moving and storage costs incurred when relocating abroad were deductible in their Non-Resident Income Tax return (Form 210) regarding rental income from their property in Spain. The Directorate General for Taxes (DGT) ruled that these expenses are not deductible.
Cuestión planteada El consultante plantea si dichos gastos por la mudanza realizada son deducibles en la base imponible de la declaración de IRNR (modelo 210).
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