por jota | Ago 2, 2026 | Taxes
Introducción If you own a holiday rental in Spain, the administrative landscape has just shifted. A new mandatory annual reporting requirement has been enacted, and missing the deadline could jeopardize your ability to legally operate your property. On December 31,...
por jota | Jul 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 | Jul 25, 2026 | Sin categoría
January 30, 2026 is the final deadline for Spanish self-employed professionals and businesses to file their fourth-quarter VAT returns (Modelo 303) and annual VAT summary (Modelo 390). Missing this date triggers automatic penalties ranging from 5%–20% of unpaid VAT,...
por jota | Jul 23, 2026 | Guias
The First Question: Are You a Spanish Tax Resident? Every tax decision in Spain starts here. Your status as a tax resident or non-resident determines which taxes apply, at what rate, and which forms you must file. You are a Spanish tax RESIDENT if you meet ANY of...
por jota | Jul 23, 2026 | Sin categoría
If you live in Spain and receive US Social Security, Spain taxes those benefits in full as ordinary income — and the Spain–US tax treaty allows it. This is one of the most widely misunderstood points in expat taxation. Here is the correct position, the treaty text...
