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WHERE FUNDS?INTENTIONRUNNING EXPENSESFISCAL REPTAXTAX CONCEPTTAX BASEDEDUCTIONSTAX RETENTIONSRATEMODELTIMEVAT RENT?
PHYSICAL PERSON (NIE)Private fundsTo use it individually/familyLowSpanish addressIRPFNRIMPUTED TAX2 % Cat.NONO19% (24 % Non EU)210ANNUALLY
Bank loanTo rent season/permanentModerateSpanish addressIRPFNRRENT TAXTotal rentPRORRATE+NO COMP LOSSESNO19% (24 % Non EU)210QUATERLY/ANUAL (1 payer)Only if hotel serv
Company loanTouristic rentModerateSpanish addressIRPFNRRENT TAXTotal rentPRORRATE+NO COMP LOSSESNO19% (24 % Non EU)210QUATERLYOnly if hotel serv
SALESpanish repIRPFNRCAPITAL GAINSNET PROFITAcq+exp B+exp Sale+struct ref3 % SELLING PRICE19%210<6 M sale
FOREIGN COMPANY NO SPANISH ESTAB. NIE+CIF + Annual repCompany fundsInvestmentLowSpanish addressIRPFNRIMPUTED TAX2 % Cat.NONO19% (24 % Non EU)210ANNUALLY
Bank loanTo rent season/permanentModerateSpanish addressIRPFNRRENT TAXTotal rentPRORRATE+NO COMP LOSSESNO19% (24 % Non EU)210QUATERLY/ANUAL (1 payer)Only if hotel serv
ReinvestTourist rentModerateSpanish addressIRPFNRRENT TAXTotal rentPRORRATE+NO COMP LOSSESNO19% (24 % Non EU)210QUATERLYOnly if hotel serv
SALESpanish repIRPFNRCAPITAL GAINSNET PROFITAcq+exp B+exp Sale+struct ref3 % SELLING PRICE19%210<6 M sale
FOREIGN COMPANY SPANISH ESTAB. NIE+CIF + BOOK KEEPINGCompany fundsInvestmentHigh- The same as SpanishSpanish rep-owner?Corporate taxNO IMPUTED TAX
Bank loanTo rent season/permanentHigh- The same as SpanishSpanish rep-owner?Corporate taxCorporate TaxTotal rentAll expenses-no prorrate-lossesNO25%200QUATERLYOnly if hotel serv
Tourist rentHigh- The same as SpanishSpanish rep-owner?Corporate taxCorporate TaxTotal rentAll expenses-no prorrate-lossesNO25%200QUATERLYOnly if hotel serv
SALESpanish rep-owner?Corporate taxCorporate TaxNet profitAll expenses-no prorrate-lossesNO25%200QUATERLYOnly if hotel serv
SPANISH COMPANY  NIE+CIF + BOOK KEEPINGCompany fundsInvestmentHigh- The same as SpanishSpanish rep-owner?Corporate taxNO IMPUTED TAX
Bank loanTo rent season/permanentHigh- The same as SpanishSpanish rep-owner?Corporate taxCorporate TaxTotal rentAll expenses-no prorrate-lossesNO25%200QUATERLYOnly if hotel serv
Tourist rentHigh- The same as SpanishSpanish rep-owner?Corporate taxCorporate TaxTotal rentAll expenses-no prorrate-lossesNO25%200QUATERLYOnly if hotel serv
SALESpanish rep-owner?Corporate taxCorporate TaxNet profitAll expenses-no prorrate-lossesNO25%200QUATERLYOnly if hotel serv



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