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A client who had left Spain was renting out a flat in Barcelona while remaining a tax resident of another EU country. We explained the difference in taxation between EU/EEA residents (19%, with the ability to deduct expenses — mortgage interest, IBI, utilities, 3% depreciation) versus residents of the rest of the world (24% on gross income with no deductions), prepared the quarterly Modelo 210 filings, and checked whether the double-taxation treaty with her country of residence applied. Result: correct quarterly tax payment and elimination of double taxation on the rental income.
