{"id":6839,"date":"2025-09-30T07:13:48","date_gmt":"2025-09-30T11:13:48","guid":{"rendered":"https:\/\/ems-ir.com\/?p=6839"},"modified":"2026-06-01T11:34:40","modified_gmt":"2026-06-01T15:34:40","slug":"sentencia-historica-los-no-residentes-podran-deducir-gastos-en-el-irnr-por-inmuebles-alquilados","status":"publish","type":"post","link":"https:\/\/www.ems-ir.com\/es\/sentencia-historica-los-no-residentes-podran-deducir-gastos-en-el-irnr-por-inmuebles-alquilados\/","title":{"rendered":"Sentencia hist\u00f3rica: los no residentes podr\u00e1n deducir gastos en el IRNR por inmuebles alquilados"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u00a0La <a href=\"https:\/\/www.poderjudicial.es\/search\/AN\/openDocument\/7beb946687daacb5a0a8778d75e36f0d\/20250811\" target=\"_blank\" rel=\"noreferrer noopener\">Sentencia de 28 de julio de 2025 (ECLI:ES:AN:2025:3630)<\/a>, de la Audiencia Nacional ha resuelto que\u00a0todos los contribuyentes no residentes tienen derecho a deducir los gastos correspondientes a la hora de determinar el rendimiento de sus inmuebles alquilados en Espa\u00f1a en el Impuesto sobre la Renta de No Residentes\u00a0(IRNR), y no solo los residentes en la UE y del\u00a0Espacio Econ\u00f3mico Europeo\u00a0(EEE) o los que cuenten con establecimiento permanente en territorio espa\u00f1ol, pues lo contrario supone una restricci\u00f3n a la libre circulaci\u00f3n de capitales.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Seg\u00fan <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4527#a24:~:text=1.%20Con%20car%C3%A1cter,ni%20las%20reducciones\" target=\"_blank\" rel=\"noreferrer noopener\">art\u00edculo 24.1 de la Ley del IRNR<\/a>\u00a0(aprobada por el Real Decreto Legislativo 5\/2004, de 5 de marzo) <strong>obliga a los no residentes sin establecimiento permanente en Espa\u00f1a a tributar por los rendimientos \u00edntegros obtenidos<\/strong>, \u00a0y no \u00a0permite que los residentes en otros pa\u00edses de la UE\/EEE deduzcan los gastos directamente relacionados que hubieran podido deducir contribuyentes residentes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00bfQu\u00e9 significa en la pr\u00e1ctica?<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Se abre la posibilidad de solicitar\u00a0<strong>rectificaci\u00f3n<\/strong>\u00a0de autoliquidaciones pasadas (modelo 210).<\/li>\n\n\n\n<li>Podr\u00eda reclamarse la\u00a0<strong>devoluci\u00f3n<\/strong>\u00a0del ingreso indebido de los\u00a0<strong>\u00faltimos 4 a\u00f1os no prescritos<\/strong>.<\/li>\n\n\n\n<li><strong><u>OJO<\/u>: <\/strong>la Administraci\u00f3n a\u00fan puede oponerse, siendo el Tribunal Supremo quien tiene la \u00faltima palabra.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Conclusi\u00f3n<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La sentencia es un\u00a0<strong>paso hist\u00f3rico<\/strong>\u00a0hacia la igualdad fiscal de los no residentes, pero la batalla\u00a0<strong>a\u00fan no est\u00e1 ganada<\/strong>. La clave est\u00e1 en recurrir ahora y esperar a la decisi\u00f3n del Tribunal Supremo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">***<em>Si tiene alguna pregunta o desea m\u00e1s informaci\u00f3n, no dude en ponerse en contacto con nosotros, un consultor experto de EMS le asesorar\u00e1 seg\u00fan sus necesidades.\u00a0<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u201cAn open door for non-residents to decide on expenses when determining the income from their rental properties\u201d.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.poderjudicial.es\/search\/AN\/openDocument\/7beb946687daacb5a0a8778d75e36f0d\/20250811\" target=\"_blank\" rel=\"noopener\">The ruling of July 28, 2025 (ECLI:ES:AN:2025:3630) from the National Court<\/a> has resolved that all non-resident taxpayers have the right to deduct expenses when determining the income from their rented properties in Spain for the Non-Resident Income Tax (IRNR), and not only residents of the EU and the European Economic Area (EEA) or those with a permanent establishment in Spanish territory, as otherwise it constitutes a restriction on the free movement of capital.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a0According to Article 24.1 of the IRNR Law (approved by Royal Legislative Decree 5\/2004, of March 5), non-residents without a permanent establishment in Spain are required to tax the full income obtained, and do not allow residents of other EU\/EEA countries to deduct directly related expenses that resident taxpayers could have deducted.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>What does it mean in practice?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a0\u2022 It opens the possibility of requesting rectification of past self-assessments (form 210).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a0\u2022 It could be claimed for the refund of undue payments from the last 4 unprescribed years.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 <strong>NOTE<\/strong>: The tax authorities can still refuse, with the Supreme Court having the final word.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Conclusion:<\/strong> The ruling is a historic step towards tax equality for non-residents, but the battle is not yet won. The key is to appeal now and wait for the Supreme Court\u2019s decision.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>*** If you have any questions or would like more information, please do not hesitate to contact us, an experienced EMS consultant will advise you according to your needs.\u00a0<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>\u00a0La Sentencia de 28 de julio de 2025 (ECLI:ES:AN:2025:3630), de la Audiencia Nacional ha resuelto que\u00a0todos los contribuyentes no residentes tienen derecho a deducir los gastos correspondientes a la hora de determinar el rendimiento de sus inmuebles alquilados en Espa\u00f1a en el Impuesto sobre la Renta de No Residentes\u00a0(IRNR), y no solo los residentes en [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":6840,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[87,92],"tags":[62,64,63],"class_list":["post-6839","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-europe","category-tax","tag-espana","tag-impuestos","tag-tax"],"_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":1,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/posts\/6839\/revisions"}],"predecessor-version":[{"id":6841,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/posts\/6839\/revisions\/6841"}],"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}]}}