Non-resident and real estate investment
Taxation of non-resident investment in Spain and of real estate located in Spain. 3 analyses and 1 FAQ, most recent first.
- TJUEC-203/25Non-residents
Parent-Subsidiary Directive and chains of transactions: the CJEU judgment in Neo Group allows the withholding tax exemption to be denied even where the parent company carries on a genuine activity
- FAQNon-residents
Frequently asked questions about non-resident property taxation in Spain
- TSSTS 7/2026Non-residents
VELCRO case: with the Directive exemption refused for lack of beneficial ownership, the Spanish Supreme Court denies the treaty rate on the basis of EU-law primacy
- DGTV0565-21Non-residents
Transfer in Germany of a KG holding Spanish real estate to a Familienstiftung: outside Spanish transfer tax, with open questions (V0565-21)