New deductible rental expenses for non‑residents in Spain

There are new deductible rental expenses for non‑residents in Spain, even if you live outside the EU. Good news for non‑resident landlords! A recent judgment by Spain’s Audiencia Nacional recognises […]

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Spanish Personal income taxation of holiday rentals: Malaga and Nerja

The recent ruling of the High Court of Justice of Madrid (TSJM) establishes an important criterion regarding the Personal income taxation of holiday rentals, especially relevant for owners in key […]

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Brussels Takes Spain to the EU Court for Discriminatory Tax Treatment of Non-residents

On 12 March 2025, the European Commission announced that Brussels is taking Spain to court for discriminatory tax treatment of non-residents. This case highlights a problem that directly affects those […]

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Late filing of Spanish Form 720: implications and sanctions.

The tax implications of the late filing of Spanish Form 720 are important to know, as they can affect you considerably. In any case, and in general, it is always better […]

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Remarks on the Spanish Form 720 for assets and rights abroad.

As you probably know, compliance with the obligation to report on securities, rights, insurance and income deposited, managed and obtained abroad is done by filing an annual information return (Spanish […]

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Exceptions to the Spanish Form 720 reporting obligation.

Although the Spanish Form 720 is the means to make the informative declaration on assets and rights located abroad, with clear guidelines regarding the obligation to report for certain taxpayers, […]

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Declaration of assets abroad (Form 720 Spain): approved by the Senate.

On February 16, 2022, the Spanish Senate approved the new sanctioning regime of the Spanish Form 720 for declaration of assets abroad, motivated by the Judgment of the Court of […]

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Cryptocurrencies and Form 720 Spain: Tax Agency will force declaration of bitcoins.

Tax Agency will require that cryptocurrencies such as bitcoin and others be declared in Form 720 Spain. Spanish Tax Agency expands surveillance on Spaniards living abroad. For this, the Tax Agency […]

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Income Tax Return (IRPF) if you have suffered an ERTE in 2020.

Do you know how it will affect your Income Tax Return (IRPF) in Spain, next year if in 2020 you have been in an ERTE? It should be taken into […]

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