NRIT Recovery for Rental Expenses — Non-EU Non-Residents
We analyse whether you may have grounds to request rectification of your Form 210 and seek a refund of overpaid tax.
Expert review on every case. If the Tax Agency asks, we answer.
Spanish National Court ruling (not final), pending potential review by Supreme Court. Case-by-case assessment.
Recent case law opens the door to study claims in certain cases, but each file requires individual analysis of residence, non-prescribed years, income, expenses and available documentation.
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 Spanish National Court ruling of 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)
We analyse the potential recovery of NRIT in non-time-barred tax years.
🧮 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
First we analyse your case. If it's viable, the study fee is deducted from the engagement.
Preliminary viability study
Required before claimingIndividual technical analysis of your file.
Includes review of:
- Tax residence and country of origin
- Non-prescribed tax years
- Form 210 filings already submitted
- Income, deductible expenses and available documentation
- Estimated refund
✓ If the file is viable and you proceed with the claim:
The €150 study fee is fully deducted from the chosen plan.
✗ If it's not viable:
You only pay €150 + VAT and receive the full written analysis.
If the study is favourable, choose your claim plan:
1-Year Plan
+ 15% of recovered amount (success fee only)
€150 study fee deducted → net fixed cost: €49 + VAT
- 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 Plan
+ 15% of recovered amount (success fee only)
€150 study fee deducted → net fixed cost: €449 + VAT
- Complete evidence file
- 4 amendments/refunds filed
- Defense before Tax Agency (administrative route)
- Success fee only if you recover money
- Maximum savings: claim all 4 non-expired years
✓ Best value: Maximize total recovery with lower cost per year. Urgent if 2022 expires Dec-2026.
Quick Comparison
| Concept | Study €150 |
1-Year Plan €199 |
4-Year Plan €599 |
|---|---|---|---|
| Initial fixed cost | €150 | €199 | €599 |
| Discount if you proceed | — | −€150 | −€150 |
| Net fixed cost | €150 | €49 | €449 |
| Years claimed | — | 1 | 4 |
| Success fee % | — | 15% | 15% |
| Recommended for: | Everyone (step 1) | Test 1 year | Maximum savings |
✅ Both options include: Follow-up and initial defence in administrative
proceedings (responses to basic Tax Agency requirements and initial objections), scope-dependent.
❌ 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 5 steps
Free Initial Guidance
A no-cost first conversation to understand your case and explain the scope of the viability study.
Technical Viability Study — €150 + VAT
Individual analysis: tax residence, non-prescribed years, Form 210 filings, declared income, substantiated deductible expenses, depreciation, estimated refund, legal risk and final recommendation. Fully deducted if you proceed with the claim.
Claim: 1 Year or 4-Year Pack
If the case is viable: evidence dossier, amendments/refund requests filed with the Spanish National Court ruling of 28-07-2025 as foundation. €199 + VAT (1 year) or €599 + VAT (4-year pack) + 15% success fee on the amount recovered.
Case Follow-up
Follow-up with the Tax Agency, response to basic requirements and initial objections in administrative proceedings.
Complex Requirements or Appeals
Economic-administrative appeals (TEAR/TEAC) and judicial proceedings, if needed, are quoted separately.
Frequently Asked Questions
Yes. Before filing any claim we review whether the case has sufficient legal basis and whether the estimated refund is worth pursuing. The study costs €150 + VAT and delivers a written technical conclusion.
Yes. The €150 + VAT study fee is fully deducted from the fixed handling fees (€199 of the 1-Year Plan or €599 of the 4-Year Pack).
No. The Spanish National Court Ruling of 28-07-2025 (ECLI:ES:AN:2025:3630) opens a favourable line to defend the deduction of expenses, but it is not an automatic refund: not all non-EU residents will be entitled, the Tax Agency may review or challenge each case and the ruling is pending potential review by the Supreme Court. Each file requires individual analysis.
You receive a written technical conclusion and no unnecessary claim is filed. You only pay the €150 + VAT study fee and we explain the reason (residence, statute of limitations, lack of documentation, insufficient estimated refund, etc.).
If the case escalates with extensive requirements, or if it becomes necessary 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.
- Preliminary viability study: €150 + VAT (required before claiming). Individual analysis of your file with estimated refund.
- If the study is favourable and you proceed: €199 + VAT (1 year) or €599 + VAT (4 years) + 15% of the amount recovered. The €150 study fee is fully deducted.
- If the study finds the case is not viable: you only pay €150 + VAT and receive the full written analysis.
The plans include the evidence dossier and follow-up and initial defence in the administrative route, scope-dependent.