La Audiencia Nacional, mediante su Sentencia de 28 de julio de 2025 (ECLI:ES:AN:2025:3630), ha resuelto que todos los contribuyentes no residentes tienen derecho a deducir los gastos correspondientes al determinar el rendimiento de los inmuebles alquilados en Espa\u00f1a a efectos del Impuesto sobre la Renta de No Residentes (IRNR).<\/p>\n\n\n\n
Hasta ahora, este derecho se reconoc\u00eda \u00fanicamente a los residentes en la Uni\u00f3n Europea (UE), en el Espacio Econ\u00f3mico Europeo (EEE) o a aquellos contribuyentes que contaban con un establecimiento permanente en territorio espa\u00f1ol.<\/p>\n\n\n\n
La Audiencia Nacional considera que excluir al resto de contribuyentes no residentes supone una restricci\u00f3n a la libre circulaci\u00f3n de capitales.<\/p>\n\n\n\n
El art\u00edculo 24.1 de la Ley del IRNR (aprobada por el Real Decreto Legislativo 5\/2004, de 5 de marzo) obliga a los no residentes sin establecimiento permanente en Espa\u00f1a a tributar sobre los rendimientos \u00edntegros obtenidos.<\/p>\n\n\n\n
No obstante, la normativa \u00fanicamente permite a los residentes de otros pa\u00edses de la UE o del EEE deducir los gastos directamente relacionados que habr\u00edan podido deducir los contribuyentes residentes en Espa\u00f1a.<\/p>\n\n\n\n
La resoluci\u00f3n abre la puerta a importantes consecuencias para los contribuyentes no residentes:<\/p>\n\n\n\n
La Administraci\u00f3n tributaria todav\u00eda podr\u00eda oponerse a esta interpretaci\u00f3n y el Tribunal Supremo ser\u00e1 quien tenga la \u00faltima palabra sobre la cuesti\u00f3n.<\/p>\n\n\n\n
La sentencia representa un paso hist\u00f3rico hacia una mayor igualdad fiscal para los contribuyentes no residentes con inmuebles alquilados en Espa\u00f1a.<\/p>\n\n\n\n
No obstante, el asunto a\u00fan no est\u00e1 definitivamente resuelto. La posibilidad de recurrir y la futura decisi\u00f3n del Tribunal Supremo ser\u00e1n determinantes para confirmar el alcance de este importante criterio jurisprudencial.<\/p>","protected":false},"excerpt":{"rendered":"
In its judgment of July 28, 2025 (ECLI:ES:AN:2025:3630), Spain\u2019s 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 Economic Area (EEA), or taxpayers with a permanent establishment in Spain. According to the Court, denying this deduction to other non-resident taxpayers constitutes a restriction on the free movement of capital. Legal Background Article 24.1 of the Non-Resident Income Tax Law (approved by Royal Legislative Decree 5\/2004 of March 5) requires non-residents without a permanent establishment in Spain to be taxed on their gross income. However, the current rules only allow residents of other EU or EEA countries to deduct directly related expenses that would otherwise be deductible by Spanish tax residents. What Does This Mean in Practice? The ruling opens the door to significant opportunities for non-resident taxpayers: Important Considerations The Spanish Tax Administration may still challenge this interpretation, and the Spanish Supreme Court will ultimately have the final say on the matter. Conclusion This judgment represents a historic step toward greater tax equality for non-resident taxpayers with rental properties in Spain. However, the matter has not yet been definitively settled. Any future appeals and the eventual decision of the Supreme Court will be crucial in determining the final scope of this important legal precedent.<\/p>","protected":false},"author":3,"featured_media":6840,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[92],"tags":[76],"class_list":["post-6839","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-spain"],"_links":{"self":[{"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/posts\/6839","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/comments?post=6839"}],"version-history":[{"count":2,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/posts\/6839\/revisions"}],"predecessor-version":[{"id":8222,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/posts\/6839\/revisions\/8222"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/media\/6840"}],"wp:attachment":[{"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/media?parent=6839"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/categories?post=6839"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/tags?post=6839"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}