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Monthly Archive for: ‘July, 2020’

  • COVID-19 and rental income

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    7 jul 2020 Owners of properties in Spain that do not qualify as permanent home must impute an income, a benefit in kind, and pay taxes on that imputed income. For a non-resident, the house in Spain is by definition a holiday property thus the […]

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  • COVID-19 and tax residence

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    7 jul 2020 Spanish tax residence is based on 183-day rule in a natural year. Many non-resident citizens are checking carefully the days spent in our country to avoid being considered resident, planning ahead their holidays and trips to Spain. However, in 2020 a large […]

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