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Tax during ownership:
Income Tax (Impuesto sobre la renta de no
residents) |
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- Taxable event: ownership of a Spanish property during a
calendar year
- Taxable amount: the rateable value of the property
- Tax rate: 2%
- Tax allowance: none
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| Rental Income Tax (Impuesto sobre la renta de
personas fisicas) |
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- Taxable event: renting out your property
- Taxable amount: the gross rental income received
- Tax rate: 24%
- Tax allowance: none
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| Wealth
Tax (Impuesto sobre el patrimonio) |
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- Taxable event: holding Spanish assets on the 31st
December
- Taxable amount: the value of Spanish assets held
- Tax rate: varies between 0.2% and 2.5%
- Tax allowance: any debts associated with the assets can
be used to offset the “wealth”calculation *Abolished from
1st Jan 2008
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| Rates /
Property Tax (Impuesto sobre bienes inmuebles) |
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- Taxable event: ownership of a Spanish property
- Taxable amount: the rateable value of the property
- Tax rate: varies between 0.5% and 1.5%
- Tax allowance: none
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