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Non-EU landlords Spain tax ruling 2025

Spain’s Tax Authority Publishes Official Ruling Clarifying Non-Resident Rental Tax Regime

Spain’s Tax Agency has issued Resolution 0147858, confirming that non-EU property owners who rent out homes in Spain can now deduct legitimate expenses—such as maintenance, insurance, and loan interest—from their taxable rental income. The measure brings non-EU landlords in line with EU residents, ending years of unequal tax treatment and allowing them to request refunds for past overpayments through amended Modelo 210 filings.

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