Non-residents who obtain incomes by means of the rental of a property in Spain must file the Non-resident Income Tax. Find answer to some questions here.
Capital gains obtained as the result of the sale of a building constitutes taxable income. This income shall be deemed accrued when the property is transferred. In general, net gains shall be calculated based on the difference between the cost price and transfer value of the property.
If you are classified as a non-resident in Spain for tax purposes but you own urban real estate in this country then you are obliged to pay non-resident property tax.
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