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 […]
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 […]
If you are living in the United Arab Emirates and need to prove your tax residency status, you may apply for a Tax Residency Certificate through the Federal Tax Authority (FTA). This document is particularly useful for individuals seeking to benefit from international tax treaties, such as the Double Taxation Agreement between the UAE and […]