Non-Residents’ Income Tax in Spain: tax authorities deny non-resident landlords income tax relief

All non-residents who own property in Spain are obliged to pay Non-Residents' Income Tax (IRNR) once a year. However, article 24.1 of the Law on Non-Residents' Income Tax expressly stipulates that these citizens cannot apply the 60% reduction on income obtained from renting housing in Spain and that this reduction only applies to residents in Spain.