A ruling by the High Court of Justice of Catalonia clarifies a common misunderstanding among tourist‑rental owners – it is not enough to declare only occupied days or to deduct all annual expenses without justification. Property owners must report the entire year, distinguishing between periods that generate rental income and those subject to imputed income. The court also stresses that the burden of proof lies with the taxpayer – and that a lack of documentation invalidates any deductions claimed.

Signing a sales contract does not always trigger an immediate tax obligation. In transactions with deferred delivery, where possession is transferred at a later date, the Spanish Directorate General of Taxes has clarified that capital gains are only taxable once the property is effectively handed over – not when the deed is signed. For tax purposes, ownership transfer depends on possession, not the notarial act alone.

The Spanish Directorate General of Taxes (DGT) has once again addressed a common question regarding family transactions with an international dimension: whether a monetary gift is subject to tax in Spain when the recipient child lives abroad.

Many tenants assume that leaving a flat and handing over the keys automatically ends a rental agreement. A recent ruling by the Provincial Court of Huesca shows this is not the case – the court ordered a tenant to pay €2,758 in unpaid rent, as she never formally returned possession of the property. The critical issue is not whether the tenant lived in the flat, but the lack of legal proof that the property was effectively returned to the owner.

Receiving your payslip and seeing money missing is never pleasant – and in many cases, it is not an administrative error but a wage garnishment.

The rental market in Andalusia is undergoing one of its most significant transformations in recent years. The new Andalusian Housing Law (Law 5/2025), which comes into force on 24 January, introduces major changes that will directly affect landlords, tenants and estate agents.

Renting out a property in Spain is still a great way to capitalise on real estate assets. However, those with experience in this field know that being a landlord entails more than just collecting rent every month.