{"id":13898,"date":"2025-09-30T21:18:45","date_gmt":"2025-09-30T21:18:45","guid":{"rendered":"https:\/\/www.lajareslawoffices.com\/deduccion-de-gastos-para-arrendadores-no-residentes-en-la-ue\/"},"modified":"2025-10-08T12:10:53","modified_gmt":"2025-10-08T12:10:53","slug":"deduccion-de-gastos-para-arrendadores-no-residentes-en-la-ue","status":"publish","type":"post","link":"https:\/\/www.lajareslawoffices.com\/es\/deduccion-de-gastos-para-arrendadores-no-residentes-en-la-ue\/","title":{"rendered":"Deducci\u00f3n de gastos para arrendadores no residentes en la UE."},"content":{"rendered":"

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Una reciente sentencia de la Audiencia Nacional (SAN 3630\/2025, 28 julio 2025) ha marcado un cambio importante en la tributaci\u00f3n de los propietarios no comunitarios que obtienen ingresos por alquiler en Espa\u00f1a.<\/strong> Hasta ahora, solo los residentes en la UE\/EEE pod\u00edan deducir gastos relacionados con la propiedad, como intereses hipotecarios, reparaciones, impuestos locales o seguros.<\/span><\/p>\n

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La Audiencia Nacional ha reconocido que los propietarios extracomunitarios tambi\u00e9n tienen derecho a estas deducciones, siempre que exista un Convenio de Doble Imposici\u00f3n con cl\u00e1usula de no discriminaci\u00f3n. Esto aplica desde 2025 y, en algunos casos, podr\u00eda permitir reclamar devoluciones de los \u00faltimos cuatro a\u00f1os (2021\u20132024), siempre que se cuente con la documentaci\u00f3n adecuada.<\/span><\/p>\n

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Recomendaciones pr\u00e1cticas:<\/strong><\/p>\n

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