As every year, the non tax resident in Spain should proceed to present the tax return IRNR (Tax on Nonresident Income) for the supposed incomes generated by the possession of their properties which were situated in Spanish territory during the
On September 3rd 2014, after 3 years procedure, the European Union Court of Justice has ruled the Spanish Inheritance and Gift Tax is incompatible with the EU rules, which impose a higher tax burden to non-residents than residents. That relies
A continación se transcribe la entrevista que un períodico local Inglés ha realizado a mi socio, compañero y amigo Alvaro Villar de las oficinas que UHY Fay & Co tiene en Marbella. NE of the most frequently asked questions we
Please find below the tax note my colleagueas from UHY Govers have recently prepared. I would like to thank you for the collaboration in this blog, specially Bas Pijnaker. On 1 January 2014, a new Decree entered into force, containing
BRIEF TAX GUIDE for Non-residents in Spain with real states locates in Spain. Do not forget our tax responsibilities!!!
This article seeks to set out in brief terms the tax implications for persons non-residentes in Spain who owns real estate in Spain, whether the property is used for holidays or as a source of income, and of selling it.
This special tax system was introduced in Spain by way of Act 62/2003 in an effort to encourage qualified workers to come to Spain, and is currently contained in article 93 of the Income Tax Act 35/2006 and in articles