Impuesto sobre la propiedad (Ibi – Suma)

This tax applies to both non-residents and residents and it is a yearly direct tax based on the cadastral value (rateable value) of the property. It is also known as local rates or property tax (and commonly SUMA...
Ver más

Impuesto sobre la renta (I.R.N.R)

The income derived from the properties (rented or not rented) is subjected to non-resident income tax. However the tax treatment is different depending on whether the property is rented. NON-RENTED PROPERTIES. IRNR issue may be confusing, overall because...
Ver más

No residentes

Non-resident property owners are obliged to pay certain taxes in Spain, irrespective of whether the property is used intensively or only occasionally or even if it is kept empty.
Ver más

Comprar una casa. Impuestos

When buying a property there are legal fees which need to be paid to the Notary Public and the Land Registry and taxes to pay on the transfer of the property. The taxes to be paid depend on...
Ver más

Consejo sobre impuestos

At Aniorte & Laakso, we provide advice about any fiscal liability both to businesses and individuals. Expert tax advice and solutions can be sought to deal with: purchase taxes (“IVA” – Spanish VAT or transfer tax) local /...
Ver más