“Non Letting Tax” Modelo 210

If your Spanish property is for for personal use and NOT let out at all it is still liable for Renta Imputada – Deemed Income tax declarable on a form called Modelo 210. If your property is left empty, even though you do not let out your holiday home for gain, Spanish law assumes you have what is called a “Deemed (Rental) Income” which is subject to non-resident Income Tax. The “Deemed (Rental) Income”, which …

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