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RENTAL FOR TOURISM PURPOSES IN RURAL AREAS

REGULATION There are two laws in Andalucía about houses that are rented for tourism purposes: 1.- Decree 28/2016, 11th February, for houses rented for tourism purposes in Andalucía. This regulation will enter into force from 11th May 2016.[1] 2.- Decree 20/2002, 29th January, for houses rented for tourism purposes in rural areas. This regulation has…

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NON-RESIDENT TAXATION

REAL PROPERTY IN SPAIN – NON-RESIDENT TAX The usual double taxation treaty signed by Spain with other states: Income from immovable property, including income from agriculture or forestry, may be taxed in the Contracting State in which such property is situated. Under the Spanish tax law we can distinguish between two circumstances: when the property…

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