Day: September 9, 2025

Non-EU/EEA Taxpayers: Spanish National Court opens the door to expense deductions and potential tax refunds in Spain

The Spanish National Court (Audiencia Nacional) has recognised in its judgment of 28 July 2025 (case no. 636/2021) the right of Non-Resident Income Tax (NRIT) taxpayers resident in third countries —i.e. outside the European Union (“EU”) and the European Economic Area (“EEA”)— to deduct expenses directly connected with rental income derived from immovable property located […]