The European Commission has requested that Spain stops discriminating against non-resident individual’s rental income, according to law firm Baker McKenzie.
On 7 March 2019, the Commission published its infringement package, which indicated which Member States are not in compliance EU law, and set out the circumstances of this.
As part of that, the Commission expressed its concern about Spain's treatment of rental income from Spanish resident and non-resident individuals.
Spanish Personal Income Tax (PIT) gives landlords a reduction of 60 percent of the rental income when they rent their properties to tenant...