BRAVO LEGAL - Lawyers & Accountants

31/05/2026

𝐒𝐩𝐚𝐧𝐢𝐬𝐡 𝐓𝐚𝐱 𝐀𝐮𝐭𝐡𝐨𝐫𝐢𝐭𝐢𝐞𝐬 𝐥𝐚𝐮𝐧𝐜𝐡 𝐧𝐞𝐰 𝐜𝐚𝐦𝐩𝐚𝐢𝐠𝐧 𝐨𝐧 𝐍𝐨𝐧-𝐑𝐞𝐬𝐢𝐝𝐞𝐧𝐭 𝐈𝐧𝐜𝐨𝐦𝐞 𝐓𝐚𝐱
The Spanish Tax Authorities have launched a new enforcement campaign targeting non-resident property owners in Spain in relation to their Non-Resident Income Tax obligations.
Thousands of letters are currently being issued to individuals who own residential property in Spain but are not tax resident in the country.
According to the notices, the Authorities consider that, based on the information available in their databases, affected taxpayers may have been required to file and pay Non-Resident Income Tax for the tax years 2021, 2022 and 2023.
This campaign may affect a significant number of foreign property owners and highlights the increasing use of data-driven compliance checks by the Spanish tax administration.

Based on the information available in their databases, the recipients may have been required to file and pay Non Resident Income Tax

22/05/2026

𝗦𝘂𝗽𝗿𝗲𝗺𝗲 𝗖𝗼𝘂𝗿𝘁 𝗔𝗻𝗻𝘂𝗹𝘀 𝘁𝗵𝗲 𝗡𝗮𝘁𝗶𝗼𝗻𝗮𝗹 𝗦𝗵𝗼𝗿𝘁-𝗧𝗲𝗿𝗺 𝗥𝗲𝗻𝘁𝗮𝗹 𝗥𝗲𝗴𝗶𝘀𝘁𝗲𝗿

⚖️ A significant ruling affecting the regulation of tourist rentals in Spain.

The Court has confirmed that the State administration exceeded its constitutional powers by attempting to impose a centralised national register.

❗ This system overlapped with existing regional registers governing tourist accommodation.

👉 The decision reinforces the competence of regional authorities in this area.

Regional licences remain sufficient for holiday lets as the State-wide registration system is struck down for exceeding constitutional competences

08/05/2026

It is now more than 4 years since the “Valor de Referencia” was introduced in Spain, yet many property owners are still unaware of how seriously it can affect them when buying, inheriting or receiving a property by gift.

In many cases, the Tax Office applies a taxable value that is considerably higher than the real market value of the property, leading to unfair taxation.

At Bravo Legal, we have successfully challenged “Valores de Referencia” saving substantial amounts for our clients.

If you own a property in Spain, or are planning to buy, inherit or sell one, it is essential to understand how this system works and whether the assigned value can be disputed.

More information here:

New value used by the Tax authorities to calculate the Transfer Tax, the Inheritance Tax and the Donation Tax in Soain since 1st January 2022

21/02/2026

On 1 July 2025, Spain’s Royal Decree 1312/2024 came fully into effect, introducing a new Single Short-Term Rental Register and a Digital One-Stop Shop for short-term letting activity. The measure implemented EU Regulation 2024/1028 and generated considerable concern amongst property owners.

A recurring question we continue to receive at Bravo Legal is: Must every owner who lets a property on a short-term basis register, or only those advertising on platforms such as Airbnb or Booking?

As from 1 July 2025, Spain’s Royal Decree 1312/2024 will introduce a new Single Short-Term Rental Register and a Digital One-Stop Shop for short-term letting activity.

10/02/2026

We have officially launched our service for the new compulsory submission to the Land Registry. All relevant information, including our fees, the Land Registry costs, and a link to a template to provide the required information, is available here:
https://bravolegal.es/informative-return-on-short-term-lettings/

For the time being, we need to give priority to clients who obtained their NRUA through our firm. Therefore, at this stage we are not accepting new clients for this service and are only assisting those who obtained the NRUA with us.

Once we have progressed further, we will probably open this service to all clients. However, this is unlikely to happen before the last week of February, so at present we cannot guarantee that we will be able to take on new clients for this matter within the required filing deadline
https://bravolegal.es/informative-return-on-short-term-lettings/

From February 2026, all landlords and hosts offering short-term rentals in Spain will be required to submit a new annual information report.

31/12/2025

Wishing all our clients, colleagues and friends New Year filled with happiness and success. Thank you for your trust and support in 2025.
HAPPY 2026!!
The Bravo Legal Team

A todos nuestros clientes, compañeros y amigos, les deseamos un Año Nuevo lleno de felicidad y éxitos. Gracias por su confianza y apoyo en 2025.
FELIZ 2026!!
El equipo de Bravo Legal

24/12/2025

Dear Clients,

Please be informed that Bravo Legal’s office will remain closed on 24 and 31 December, in addition to official public holidays.

During these dates, our services will be limited. We will resume normal business activity on the next working day.

Thank you for your understanding, and we wish you a very Merry Christmas and a Happy New Year.

Kind regards,
Bravo Legal

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Estimados clientes,

Les informamos de que la oficina de Bravo Legal permanecerá cerrada los días 24 y 31 de diciembre, así como durante los festivos oficiales.
Durante dichas fechas, nuestra actividad será limitada. Retomaremos nuestra actividad habitual el siguiente día laborable.
Gracias por su comprensión y les deseamos unas felices fiestas y un próspero Año Nuevo.

23/12/2025

Wishing all our clients, colleagues and friends a joyful Christmas!.
The Bravo Legal Team.

A todos nuestros clientes, compañeros y amigos, les deseamos una Navidad llena de alegría.
El equipo de Bravo Legal

17/11/2025

We are starting our campaign for the NON-RESIDENT INCOME TAX (Form 210)

The deadline to submit the Non-Resident Income Tax return for the 2024 tax year is 31 December 2025. However, we strongly recommend not leaving it until the last minute, as this deadline falls right in the middle of the Christmas holiday period.

This tax obligation applies to anyone who owns property in Spain and is a non-resident. Under Spanish law, property ownership by a non-resident generates a deemed income, regardless of whether the property is actually rented out.
Therefore, even if you receive no real income, you are still required to file this tax return.

You can find all the details here:

Form 210. All owners of a property in Spain who are TAX RESIDENTS ABROAD are obliged to present and pay Non Resident Income Tax

15/08/2025