This tax applies to both non-residents and residents and it is a yearly direct tax based on the cadastral value (rateable value) of the property. It is also known as local rates or property tax (and commonly SUMA...

The income derived from the properties (rented or not rented) is subjected to non-resident income tax. However the tax treatment is different depending on whether the property is rented. NON-RENTED PROPERTIES. IRNR issue may be confusing, overall because...

Non-resident property owners are obliged to pay certain taxes in Spain, irrespective of whether the property is used intensively or only occasionally or even if it is kept empty.

At Laakso Law & Advisors, SLP, we provide advice about any fiscal liability both to businesses and individuals. Expert tax advice and solutions can be sought to deal with: purchase taxes (“IVA” – Spanish VAT or transfer tax)...