Source: Consejo General del Poder Judicial The Spanish Supreme Court has recently ruled on a matter of significant relevance in the field of international taxation: the evidentiary value of tax residency certificates issued by foreign States for the purposes of applying Double Taxation Agreements (DTAs). In its judgment 971/2025 (STS 3498/2025), the Court reaffirmed that […]
Non-residents earning rental income from property located in Spain are required to file Form 210 under Spain’s Non-Resident Income Tax regime for individuals without a permanent establishment. The deadline to submit the annual rental income tax return for income generated during tax year 2025 is January 20, 2026. Payment by direct debit will only be […]
The U.S. Department of State has recently updated the list of countries whose citizens, when applying for a B-1/B-2 visa (business and tourism), may be required to provide a visa bond as a requirement for visa issuance. This deposit, which may amount to USD 5,000, USD 10,000, or USD 15,000, does not guarantee visa approval. […]
Maiquetia Simón Bolívar International Airport remains operational, with both domestic and international flights continuing to operate, although some airlines have adjusted their routes and flight frequencies. Airlines such as Conviasa continue to operate normally, while others have opted to reschedule flights or temporarily suspend specific routes. In this context, passengers are advised to verify their […]
Through a post on X (formerly Twitter), the U.S. Embassy announced that, effective November 24, 2025, all consular services related to visas (including nonimmigrant visas), passports, citizenship, and notarial services will be provided at its new facilities in Mexico City. New Official Address Presa Angostura 225Colonia IrrigaciónMiguel Hidalgo BoroughC.P. 11500, Mexico City Consular Entrance Calzada […]
Are you planning to travel outside Mexico? Starting November 26, 2025, the immigration procedure known as the Statistical Form for Mexicans (Formato Estadístico para Mexicanos – FEM) will become fully digital. However, during the transition period, both the paper and digital formats will remain in use. The FEM is a mandatory document for Mexican citizens […]
In its judgment of July 28, 2025 (ECLI:ES:AN:2025:3630), Spain’s National Court (Audiencia Nacional) ruled that all non-resident taxpayers are entitled to deduct expenses when calculating income derived from rental properties located in Spain for Non-Resident Income Tax (IRNR) purposes. Until now, this right was generally limited to residents of the European Union (EU), the European […]
Did you know that the Community of Madrid has introduced new tax relief measures and regulatory changes affecting donations? Law 2/2025, dated June 25, 2025 (published on June 27, 2025), increases the tax relief available to all relatives classified under Group III of kinship (second- and third-degree collateral relatives, as well as ascendants and descendants […]
Non-residents in Spain who own urban property for personal use or that remains vacant may be subject to Non-Resident Income Tax (IRNR) through the imputed income regime, which must be reported annually using Form 210. This obligation applies to non-resident individuals who own urban properties located in Spain that are neither used for business activities […]
Spain’s General Directorate for Taxation (DGT) has issued a binding ruling clarifying the tax treatment of room rentals. In Binding Consultation V0412-25, dated March 20, 2025, the DGT confirms that property owners who rent out individual rooms may apply a 50% reduction to their net positive rental income, provided that the rooms are used as […]