A recent ruling by the Spanish National Court (SAN 3630/2025, 28 July 2025) changes the way non-EU/EEA landlords are taxed on their rental activities in Spain. Until now, only EU/EEA residents could deduct property-related expenses such as mortgage interest, repairs, local taxes, or insurance.

The court has now recognised that non-EU owners also have the right to these deductions, provided there is a Double Tax Treaty with a non-discrimination clause. This applies from 2025, and in some cases, refunds for the last four years (2021–2024) may be possible if the proper documentation is provided.

Practical advice:

• For 2025: include all accumulated expenses in your accounting for deduction.
• For previous years (2021–2024): you may review past declarations and request corrections if documentation is accurate (invoices in the property owner’s name).

Risks:

The Supreme Court could modify the ruling, and the Spanish Tax Agency may delay refunds until a final decision. Professional guidance is essential.

Conclusion:

SAN 3630/2025 allows fairer taxation for non-EU landlords, offering the opportunity to recover overpaid taxes and optimize future tax planning. Our office can review your case and assist with refund claims or future planning.

Service cost:

€300 per case and property.

For more information or assistance, contact us at: info@lajareslawoffices.com