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 […]
In recent years, the Spanish Tax Administration has maintained a restrictive interpretation regarding taxpayers benefiting from Portugal’s Non-Habitual Resident (NHR) regime. Both the Directorate-General for Taxes (DGT) and the Central Economic-Administrative Court (TEAC) have argued that the regime does not constitute “full tax liability,” preventing these individuals from being recognized as tax residents for the […]
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 […]
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 […]