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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
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.
Cuestión planteada Teniendo en cuenta de deducir gastos de la base imponible en el caso de arrendamientos exclusivamente para los residentes en la Unión Europea (artículo 24.6 del texto refundido de la Ley del Impuesto sobre no Residentes):
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