The determining factor regarding what kind of Income Tax a natural o legal person pays in Spain is residence. Residents pay regular Income Tax (IRPF) or Corporation Tax (IS), and non-residents, both natural and legal persons, must pay Non-resident Income Tax (IRNR). Who is a resident? The first question to answer is who is considered […]
As you may already be aware, Spain’s Law of Urban Rentals (Ley de Arrendamientos Urbanos) was reformed in June 2013. Included in that reform was a key decision to transfer from the central government, to the autonomous regions of Spain, the responsibility of regulating holiday rentals agreements (holiday rentals are considered to be those which […]
