With the upcoming implementation of the new European Pact on Migration and Asylum, significant changes are expected in the management of applications and administrative regularization pathways. As of the date the Pact comes into effect, the current criteria will be modified, limiting the granting of residence permits on humanitarian grounds linked to the denial of […]
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 […]
Spain’s Official State Gazette (BOE) published Order PJC/44/2026 on January 30, 2026, establishing for the first time the reference salary threshold required for residence permits granted to highly qualified professionals holding an EU Blue Card. The measure aims to attract international talent to Spain, aligning with European policies designed to promote a more efficient and […]
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 […]
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 […]
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 […]