por jota | May 29, 2026 | Sin categoría
What Is the Non-Lucrative Visa? The Non-Lucrative Visa (Visado de Residencia No Lucrativa) is a Spanish long-term residence permit for non-EU nationals who wish to live in Spain without engaging in any work or business activity. It is designed for financially...
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,...
