Non-residents: subtle changes to the taxation of non-rented property

New starting the tax year 2015 (i.e. declarations to be filed by 31st December 2016):

The lower percentage rate of 1.1% to calculate imputed rental income applies to properties whose valor catastral has been updated in the ten years previous to the declaration. Otherwise the full rate of 2% must be used.

Previously the cut-off point was 1994, so taxpayers whose property has has its valor catastral last revised between 1994 and 2005 will find themselves having to pay more tax.

Autonomo registration in Spain

Annual French Income tax declarations (Declaration de l’impôt sur le revenu).

Registering your French property for the Regime Réel- LMNP

Annual tax declarations for residents- “Renta”

Important change in tax law for owners of Spanish property who live outside the EU

Tax obligations for non-residents- Modelo 210

VAT registration in Spain for non-resident companies

Furnished tourist rentals: Registering for the full disclosure regime (Regime Réel LMNP/ LMP)

Registration as a self-employed small business in France: Auto-Entrepreneur

2024 French income tax declaration for the tax year 2023- Déclaration des revenus 2023

Need help with Spain or France taxes?