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Inheritance & Gift Tax in Spain for Non-Residents: Complete 2026 Guide
When a non-resident inherits or receives a gift of assets located in Spain — including property, bank accounts, or investments — Spanish Inheritance and Gift Tax (ISD, Impuesto sobre Sucesiones y Donaciones) applies. In 2026, the applicable tax burden depends...
Top 10 Costly Mistakes Foreigners Make with Spanish Property Taxes
The Spanish property tax system is designed around the assumption that buyers and owners have a local advisor. Without one, foreign property owners routinely make the same ten mistakes — mistakes that collectively cost thousands of euros in unnecessary tax, inherited...
Spain’s Supreme Court Strikes Down the National Tourist Rental Registry: A Complete Guide for Property Owners and Investors
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,...
Spanish Property Taxes for Non-Residents: The Complete 2026 Guide
Non-resident property owners in Spain are subject to up to six distinct tax obligations, depending on how they use their property and the overall value of their Spanish assets. Most of these obligations arise simply from owning the property — not from renting it or...
Wealth Tax in Spain for Non-Residents: Who Must Pay and How Much in 2026
Non-resident property owners in Spain must pay Wealth Tax (Impuesto sobre el Patrimonio) if their net Spanish assets exceed €700,000. In October and November 2025, Spain's Supreme Court issued landmark rulings extending the 60% tax shield to non-residents for the...
The Mbappé Law in Madrid: Master Strategy Guide to the 20% Deduction, Beckham Law and ISGF in 2026
The so‑called Mbappé Law in Madrid is the market name for the regional investment deduction introduced by Law 4/2024 (Article 17 bis), which grants a 20% credit on the regional IRPF quota for new Madrid tax residents who make qualifying financial investments. It is...