24/09/25 13:25 Filed in:
Derecho Tributario
Foto de Olga DeLawrence en Unsplash
Important Update for Non-Resident Landlords in Spain
If you are not a Spanish tax resident but own rental property in Spain, a recent development may directly affect your tax obligations.
The Central Economic-Administrative Tribunal (TEAC)—an internal review body of the Spanish Tax Agency, not part of the judiciary—has confirmed that it will follow the doctrine established by the Spanish Supreme Court in its judgment No. 1467/2021 of 14 December 2021 (Case No. 5253/2020 – ECLI:ES:TS:2021:4649 – CENDOJ No. 28079130022021100421). This position has now been expressly adopted in TEAC Resolution No. 1522/2022 of 24 June 2025.
Read More...Tags: alquileresAbogados, Derecho, Ley, Noticias, Fuengirola, Mijas, Málaga no residentes
