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V2521-15 5 August 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRNR · rentas imputadas

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.

The question raised

Cuestión planteada 1) Se pregunta sobre la obligación de presentar el modelo 210.

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