The download of your tax information and some of the informative content for the 2025 Income Tax campaign is now available, so you can download in order to filing your 2025 Income Tax return. The timeframe for filling your 2025 income tax return starts from April 8 until June 30. https://sede.agenciatributaria.gob.es/Sede/en_gb/Renta.html If the tax return […]
The Community of Madrid has approved Law 2/2025, introducing new measures aimed at reducing the tax burden associated with Inheritance and Gift Tax and simplifying certain administrative requirements for transactions between family members. One of the main changes is the increase in the tax rebate from 25% to 50% for donations between siblings, uncles/aunts, and […]
The IRS requires the filing of several mandatory tax forms, including Form 1099, which is used to report payments made to third parties during the 2025 tax year. This form allows the IRS to track income that does not come from a traditional employment relationship, provided certain requirements are met. What types of payments must […]
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 […]
La Sentencia de 28 de julio de 2025 (ECLI:ES:AN:2025:3630), de la Audiencia Nacional ha resuelto que todos los contribuyentes no residentes tienen derecho a deducir los gastos correspondientes a la hora de determinar el rendimiento de sus inmuebles alquilados en España en el Impuesto sobre la Renta de No Residentes (IRNR), y no solo los residentes en […]
En la Ley 2/2025, de 25 de junio (publicada el 27 de junio de 2025), se incrementa al 50% la bonificación aplicable a todos los familiares del Grupo III de parentesco (colaterales de segundo y tercer grado, ascendientes y descendientes por afinidad). Para entender lo anterior es necesario revisar la clasificación y grupos específicos. Clasificación de los […]
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 […]
Si estás viviendo en los Emiratos Árabes Unidos y necesitas demostrar que eres residente fiscal allí, puedes solicitar un Certificado de Residencia Fiscal a la Autoridad Fiscal Federal (FTA). Este documento es especialmente útil si deseas beneficiarte de los tratados fiscales, como el Convenio para Evitar la Doble Imposición entre los EAU y España, y […]