¿Quien es mariadecastro?




Send mariadecastro a private message


Soy... una mujer

Sobre mi... Born in 1973. JD ( Seville) and MA ( Navarre). US 2000-2001. Married to an artist, two children: Teresa y Jacobo


Vivo en... Algeciras (Cadiz)


Me gusta... Philosophy, friends, nature.


Trabajo de... Lawyer


Mi firma en el foro es...

Maria L. de Castro, JD, MA

Lawyer

Director www.costaluzlawyers.es

El blog de Maria

mariadecastro's latest forum comments


02 Sep 2025 3:42 PM:

Hi Mike and Helen:

You can go back 4 years from the date each IRNR return was filed, not just 4 tax years. Example: a 2021 rental return filed in Jan 2022 can be claimed until Jan 2026.

You need to file a rectification of the IRNR return and request a refund of undue income, with proof of your rental expenses.



Thread: Non-EU Owners Can Now Deduct Rental Expenses in Spain

--------------------------------------
26 Aug 2025 9:18 PM:

Yes, that’s right. For non-resident owners in Spain, the tax system distinguishes between two different situations:

  1. When the property is not rented out (holiday home, used only by owners, family or friends): you must file the annual Modelo 210 for imputed rental income. This isn’t based on any real income but on a notional amount calculated from the cadastral value. That’s the “nominal” non-resident tax you’ve been paying.

  2. When the property is rented out: instead of the imputed income, you must declare the actual rental income received. EU/EEA residents can deduct certain expenses, while non-EU owners cannot.

So in your case, because the house is only for personal or family use, the small yearly Modelo 210 return is exactly what you’re supposed to do.

It often confuses people, but the key is: imputed tax applies only if you don’t rent it, real rental tax if you do.

 



Thread: Non-EU Owners Can Now Deduct Rental Expenses in Spain

--------------------------------------
26 Aug 2025 3:39 PM:

Since 2024, the Valencia region has made an important change for property owners who rent out their homes:

  • Up to 10 nights → counts as a tourist rental (VUT). This requires a tourist licence number, guest registration with the police, and is usually advertised on platforms like Airbnb or Booking.

  • 11 days or more → is no longer considered a tourist let, but a seasonal rental contract under the LAU (arrendamiento de temporada). These are valid for longer holiday stays, studies, or temporary work. They don’t require a tourist licence, but they do require a two-month deposit to be lodged with the Generalitat Valenciana.

This change means owners can legally take on longer bookings without breaking tourism rules, as long as they use the right type of contract.

👉 Have you come across this in practice?
👉 Do you rent out your property in Valencia and are unsure which regime applies?

Feel free to share your doubts and experiences here — we’re happy to clarify and help!

 


This message was last edited by mariadecastro on 8/26/2025.
Thread: Tourist Rentals vs. Seasonal Contracts in Valencia – Do You Know the Difference?

--------------------------------------
26 Aug 2025 3:00 PM:

Non-EU Owners Can Now Deduct Rental Expenses in Spain

Big news for non-EU property owners renting in Spain: a Spanish court has ruled it is unlawful to stop you deducting expenses such as repairs, community fees, insurance and mortgage interest from your rental income.

Until now, EU/EEA residents paid 19% on net income, while non-EU owners (including Brits since Brexit) paid 24% on gross income, with no deductions.

This ruling changes that and also opens the door to claim back overpaid taxes from the last 4 years.

The 24% vs 19% tax rate issue is still under review, but this decision is already a major step towards fairness.

What do you think? Will you be claiming a refund? Share your thoughts below.



Thread: Non-EU Owners Can Now Deduct Rental Expenses in Spain

--------------------------------------
21 Aug 2025 11:44 AM:

Hello dear EOS readers! 
We hope you’re enjoying a well-deserved summer break — whether that’s on the beach, exploring Spain, or simply relaxing with family.

After spending the last few years very focused on expanding our services beyond our well-known stage of off-plan property claims, this year we want to dedicate more time to this beautiful EOS community, of which we’ve proudly been a part since 2006.

And we’ve got great news: over the coming months we’ll be sharing more content than ever — not just here on the blog but also through podcasts, guides, and practical tips to make your Spanish journey smoother. So stay tuned!

Let’s begin with one of the most common questions we hear from our favorite group of readers — retirees dreaming of or already enjoying life in Spain:

“How much time can I spend outside Spain without losing my residency?”


The rules in simple terms

  • No more than 6 consecutive months outside Spain in any given year.

  • No more than 10 months in total outside Spain during the first 5 years of residency.

If you follow these rules, you’ll be able to renew your residency without problems and, after 5 years, apply for long-term (permanent) residency.

If you don’t — for example, by spending 7 months abroad in one go, or a total of 12 months over the first 5 years — you risk losing your residency and having to start again.


Real-life examples

  • Example 1: Within the rules
    A retired couple spends 2 months every winter visiting their children in the US. After 5 years, they’ve been away for 10 months in total — perfectly fine.

  • Example 2: Still okay
    One year you’re abroad for 4 months, but then just short trips in the following years. Total time away is still under 10 months in 5 years. No problem.

  • Example 3: Breaking the rule
    You’re away for 7 consecutive months to help a family member. Even if the total is under 10 months, the 6-month consecutive rule is broken, so you could lose your residency.

  • Example 4: Too much travel
    You love travelling and end up spending 12 months abroad in 5 years. That’s above the 10-month total limit, which could put your residency at risk.


A simple visual

To make it even clearer, here’s a simple visual example of how the “10 months in 5 years” rule works in practice. In this chart, the red blocks show time spent outside Spain and the green blocks show time living in Spain. This example stays within the rules: two months abroad each year, adding up to 10 months in total over five years.


A quick tax note

Remember that holding an NLV means Spain should be your main home. If you spend more than 183 days in Spain in a calendar year, you’re considered a Spanish tax resident and must declare your worldwide income here. For many retirees this is perfectly manageable, but it’s worth checking with a tax advisor so there are no surprises.


If you have any questions, please leave your comments below — we’d be happy to answer them.

https://www.costaluzlawyers.com/contact/


This message was last edited by mariadecastro on 8/21/2025.
Thread: Retiring in Spain with an NLV? Here’s How Much Time You Can Spend Abroad Hello dear EOS readers! 👋 We hope you’re enjoying a well-deserved summer break — whether that’s on the beach, exploring Spain, or simply relaxing with family. After spending the l

--------------------------------------

mariadecastro' blogs


El blog de Maria
"Your daily Spanish Law reporter. Have it with a cafe con leche. www.costaluzlawyers.es "
Last Updated: 8/26/2025 1:42:50 PM
Lifetime Views: 4986676

Mis fotos
"This is a very special site for me. I can express this way my perception of reality through these photo image creations and share them with you as if you were at my home. "
Last Updated: 7/29/2020 11:16:54 PM
Lifetime Views: 2922585

The Spanish Psychologist
"Your Spanish Psychologist to help you in your adjustment to Spain. Spanish Psychology in English language,"
Last Updated: 8/24/2008 10:52:43 PM
Lifetime Views: 12637

mariadecastro's rentals

mariadecastro's properties for sale


Spain insurance services


This site uses cookies. By continuing to browse you are agreeing to our use of cookies. More information here. x