por jota | May 29, 2026 | Sin categoría
When buying a resale property in Spain, ITP (Impuesto sobre Transmisiones Patrimoniales — Property Transfer Tax) is the single largest upfront tax cost for the buyer, ranging from 4% to 13% of the purchase price depending on the autonomous community. In 2026, rates...
por jota | May 28, 2026 | Sin categoría
What Is Form 211? Form 211 (Modelo 211 — IRNR: Retención en la adquisición de bienes inmuebles a no residentes) is the AEAT form used by the buyer to declare and pay the 3% retention when purchasing a property from a non-resident seller. The logic behind the retention...
por jota | May 26, 2026 | Law
By the Lextax Consulting SLP Team | Updated: May 2026 Spain’s Supreme Court has annulled the national Short-Term Rental Registry (Royal Decree 1312/2024) for exceeding State powers and invading regional competences. Judgment No. 620/2026, issued on 21 May 2026,...
por jota | May 26, 2026 | Taxes
Do Non-Residents Really Have to Pay Tax on Rental Income? Yes — absolutely. Under Spanish law (Ley del IRNR), any income sourced in Spain is taxable in Spain, regardless of where the owner lives. Spain’s AEAT receives data directly from property registers,...
por jota | May 25, 2026 | Sin categoría
The Two-Step Tax Process When a Non-Resident Sells Spanish Property Selling Spanish property as a non-resident involves two mandatory tax filings: Step 1 — The Buyer’s Obligation (Form 211) The buyer withholds 3% of the gross purchase price at completion and...
