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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
UK residents inquiring about IRNR and VAT on renting a home in Spain without hospitality services are advised that they must pay tax in Spain, cannot file joint returns, and the service is subject to VAT.
Cuestión planteada Tributación en el Impuesto sobre la Renta de no Residentes y en el Impuesto sobre el Valor Añadido.
España puede gravar las rentas por alquiler de inmuebles situados en su territorio según el Convenio con Reino Unido. Los contribuyentes deben presentar declaraciones separadas (modelo 210) y pueden deducir gastos siguiendo las normas del IRPF. El arrendamiento de vivienda está exento de IVA siempre que el arrendatario la use como vivienda y no se presten servicios de hostelería.
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