Non-EU property owners in Ibiza: the Spanish National Court allows deduction of expenses in the NRIT for rental income
On 28 July 2025, the Spanish National Court (Audiencia Nacional) issued an important ruling (case no. 636/2021, ECLI:ES:AN:2025:3630) concerning the taxation of non-residents in Spain. The Court recognised that a taxpayer resident in the United States may deduct, in the Non-Resident Income Tax (NRIT/IRNR), the expenses provided for under the Spanish Personal Income Tax (IRPF) […]