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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):
Si el contribuyente no es residente fiscal a efectos del Convenio entre España y Emiratos Árabes Unidos, se aplica directamente la normativa interna del Impuesto sobre la Renta de no Residentes. En este caso, los rendimientos por arrendamiento de bienes inmuebles en España tributan por su importe íntegro según el artículo 24.1 del TRLIRNR. Por tanto, no es posible aplicar deducciones de gastos en la base imponible.
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