Did you pay Spanish IRNR tax without deducting expenses as a non-EU landlord?
If you're from the UK, USA, Switzerland or another non-EU/EEA country, a new Spanish court ruling (July 2025) allows you to deduct rental expenses and claim back overpaid tax from the last 4 years on Form 210.
Spanish National Court ruling (not final), pending potential review by Supreme Court. Case-by-case assessment.
Our Technical Approach
We apply the ruling with explicit caution. Full transparency and solid evidence.
Our Position
- Apply net basis on Form 210 for non-EU rental income (UK included).
- Amend non-expired tax years.
- Legal basis: Ruling 28-07-2025 (ECLI:ES:AN:2025:3630) – not final, pending possible appeal.
How We File
- Route 1 (recommended): Form 210 with deductions + complete evidence file.
- Route 2 (conservative): maintain gross basis Form 210 and file refund/amendment request separately (less immediate savings, lower initial friction).
Minimum Evidence Requirements
- Rental contract and proof of payments received.
- Invoices + payments (property tax, community fees, insurance, repairs, interest, management).
- 3% depreciation on building value (cadastre/deed).
- Time apportionment when rented for only part of the year.
- Tax residence certificate in third country.
Risks and Transparency
Service based on National Court ruling (28-07-2025). Not a legal change and could be reviewed by Supreme Court. Tax Agency may challenge and maintain prior criteria. We defend your position with complete evidence file.
Our Recommendation
File now on net basis and claim the 4 non-expired years, with solid evidence and transparency about Supreme Court review risk. If you prefer a more conservative route, we process the refund without altering your current filings.
Does the ruling apply to my case?
Difference between actual rental (applies) and imputed income for own use (doesn't apply).
✅ APPLIES: Rental Income
Property rented to third parties, generating income.
- Long-term rental.
- Holiday/seasonal rental.
- Commercial property rental.
Result: deduct expenses (property tax, community fees, repairs...) and pay tax only on net profit.
❌ DOESN'T APPLY: Imputed Income
Property at your disposal without rental or income.
- Own use (holidays, weekends).
- Empty and not rented.
- Occasional visits.
Result: continue paying imputed income on cadastral value; no deductions available.
Practical Cases
CASE A – APPLIES ✅
Flat in Barcelona rented 12 months at €1,500/month. Property tax, community fees and
repairs documented.
→ Deduct and pay tax on net income.
CASE B – DOESN'T APPLY ❌
Apartment in Marbella for holidays. Rest of year empty, no rental income.
→
No deductions; imputed income applies.
CASE C – PARTIAL ⚠️
House in Valencia rented 8 months and own use 4 months.
→ Proportional
deduction for rented months; imputed income for own-use months.
🔥 Key Points
Only applies to actual rental. Depreciation 3% on building value (not total property value). All expenses require invoice/payment and connection to rental. Time apportionment when only rented for some months.
What You Can Achieve
Two courses of action depending on your situation
From Now On (Future)
File your next Forms 210 paying tax on actual profit (income − expenses).
Looking Back (Past)
Amend the last 4 non-expired years and claim refund of overpaid tax.
🧮 Calculate Your Estimated Refund
📋 Checklist: Documentation for Perfect Evidence File
Download free complete list of required documents to maximize your success chances
Download Complete PDF
Detailed checklist with examples, practical tips and what to do if documents are missing.
📥 Download Checklist PDF (free)Includes: Essential, important and recommended documents + alternatives if something is missing
💡 Tip: Print the PDF and tick ✓ what you already have. It'll help you organize.
📋 Checklist preview:
✅ ESSENTIAL:
- Rental contract
- Proof of payments received
- Owners' NIE (tax ID)
- Tax residence certificate
✅ IMPORTANT:
- Property tax invoices (4 years)
- Community fee receipts
- Home insurance policy
- Repair invoices
✅ RECOMMENDED:
- Purchase deed
- Mortgage certificates
- Management invoices
PDF includes examples and alternatives if missing.
⚠️ Missing something? Don't worry. Contact us and we'll help you get documentation or find valid alternatives for your case.
What Expenses Are Deductible?
All expenses necessary to obtain rental income
🏠 Property Expenses
- Depreciation (3% of building value)
- Property tax (IBI) and municipal fees
- Community fees
- Insurance (home, rent guarantee, etc.)
🔧 Repairs & Utilities
- Repairs and maintenance
- Painting, plumbing, electrical
- Utilities (if paid by landlord)
💳 Financial & Management
- Mortgage interest
- Agency/management fees
- Property advertising costs
Service Pricing
Choose the option that best fits your situation
Single Year Claim
+ 15% of recovered amount (success fee only)
- Viability analysis (free, 15 min)
- Complete evidence file
- 1 amendment/refund filed
- Defense before Tax Agency (administrative route)
- Success fee only if you recover money
Ideal if: You want to test with one year, have recent rentals or prefer a conservative start.
4-Year Claim Package
+ 15% of recovered amount (success fee only)
- Viability analysis (free, 15 min)
- Complete evidence file
- 4 amendments/refunds filed
- Defense before Tax Agency (administrative route)
- Success fee only if you recover money
- Maximum savings: recover 4 non-expired years
✓ Best value: Maximize total recovery with lower cost per year. Urgent if 2021 expires Dec-2025.
Quick Comparison
| Concept | 1 Year €199 |
4 Years €599 |
|---|---|---|
| Initial fixed cost | €199 | €599 |
| Years claimed | 1 | 4 |
| Cost per year | €199 | €150 (25% savings) |
| Maximum recovery | ~25% | 100% non-expired years |
| Success fee % | 15% | 15% |
| Recommended for: | Test 1 year | Maximum total savings |
✅ Both options include: Complete defense in administrative proceedings
(responses to Tax Agency requirements, objections and appeal).
❌ Not included: Economic-administrative appeals (TEAR/TEAC) or judicial proceedings
(contentious-administrative). If court action becomes necessary, it would be quoted separately.
Why We Believe in Success
Solid foundations supporting our strategy
⚖️ Clear & Well-Founded Ruling
Spanish National Court (28-07-2025) establishes that denying deductions to non-EU taxpayers is discriminatory. The ruling is technically sound and based on EU law principles.
📋 Complete Evidence File
We leave nothing to chance. Each claim includes all necessary documentation: contracts, invoices, payments, tax residence certificates and detailed calculations.
🎯 Prepared Defense Strategy
We know Tax Agency may challenge. That's why we prepare solid objections and legal arguments from the start to defend your position in administrative proceedings.
Our Competitive Edge
We apply this ruling rigorously and transparently, with professional caution, impeccable evidence files and complete clarity on risks. This combination of technical rigor, complete documentation and honesty from day one maximizes your chances of success.
Our Process
Transparency and rigor in 4 steps
Free Assessment
We review viability and estimated amount in a free 15-minute consultation.
Evidence File
Contracts, invoices, receipts and tax residence proof (UK/USA/CH...).
Filing Amendments
Amendments or undue payments, with National Court ruling foundation.
Tax Agency Defense
Response to requirements, objections and appeal.
Frequently Asked Questions
If, after exhausting the administrative route, we need to go to the economic‑administrative courts (TEAR/TEAC) or the judicial route, these procedures are not included and would be quoted separately if you choose to continue.
- Mortgage interest and finance costs.
- IBI/property tax, local rates, insurance and community fees.
- Repairs and maintenance (not improvements).
- Utilities paid by the landlord.
- Management/agent fees.
Expenses are apportioned by days actually rented within the quarter.
- Improvements or extensions (they increase value; not maintenance).
- Expenses without a valid invoice or without proof of payment.
- Expenses from periods with no rental (own use, vacant).
- Invoices/receipts in your name (or co‑owner) with the property details.
- Proof of payment (bank transfer, debit, etc.).
- Rental contract and an occupancy calendar to apportion expenses.
- €199 (1 year) + 15% of the amount recovered (success‑based)
- €599 (4‑year pack) + 15% of the amount recovered
Both include the evidence dossier and full defence in the administrative route.