Property taxes in Spain

Judge's mallet

Supreme Court To Decide Whether To Confirm Jurisprudential Turn Of Mortgage Tax Judgment

Wed, October 24

The Plenum of the Third Chamber of the Supreme Court will decide whether to confirm the jurisprudential turn of the ruling on the mortgage taxInformation note by the President of the Third...


The bank must pay the mortgage tax

Wed, October 24

The Supreme Court has clarified that who must pay the tax on legal acts documented in the public deeds of mortgage loan is the lender, not who receives the loan. Last Minute: The Plenum of the...

Postal de Sant Pol de Mar

VAT or ITP on the purchase of a home

Mon, May 07

Concept of first delivery of dwellings (new dwellings)The'first supply' of dwellings is understood to be that which is purchased from the developer when the construction or refurbishment is completed...

non-residents in spain

Non-Residents in Spain: Income from leased property

Wed, March 30

The income to be declared will be the whole amount received from the lessee, without deducting any expenses.However, in the case of taxpayers resident in another European Union member state and, from...

Tax reform in Spain

The tax reform in Spain introduces significant changes as of 2015

Tue, February 09

On November 28, 2014, the tax reform which had been negotiated over the previous months in Spain was approved. As a result, becoming effective as of 2015 are a new Corporate Income Tax Law and...

Spanish Taxation

Spanish income tax rates 2015

Mon, December 28

 RATES AND ALLOWANCES FOR SPANISH RESIDENT INCOME TAXIntroductionSpanish resident tax returns declaring income received in the 2015 calendar year will be submitted during May and June 2016. The...



Tue, October 21

Individuals shall be deemed to have their principal  residence in Spain if they meet any of the following conditions:• They spend more than 183 days per calendar year in Spain. Occasional...

tax advisor online

What are the basic features of the special tax on real estate properties for non-resident organisations?

Thu, November 21

Non-resident organisations which are owners or who have real estate assets in Spain are subject to non-resident income tax with a special tax due on 31 December of each year and that must be paid...