With the new year, some fiscal changes have arrived within. One of the most important for many of our clients is the update over the Non Resident tax.
From the 1st of January 2012 until the 31st of december 2013 (both included), the new general rate will be 24,75%. This percentage has been increased from the previous 24%.
This tax could affect you for example if you are non fiscal resident but have a house in Spain. When you will be declaring your annual non resident tax from 2012 it will be slightly higher.
In case you have premises in Spain and are Non Resident, your tenant will be also holding each month the 24,75% instead the 24%.
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