| WHERE FUNDS? | INTENTION | RUNNING EXPENSES | FISCAL REP | TAX | TAX CONCEPT | TAX BASE | DEDUCTIONS | TAX RETENTIONS | RATE | MODEL | TIME | VAT RENT? | |
| PHYSICAL PERSON (NIE) | Private funds | To use it individually/family | Low | Spanish address | IRPFNR | IMPUTED TAX | 2 % Cat. | NO | NO | 19% (24 % Non EU) | 210 | ANNUALLY | |
| Bank loan | To rent season/permanent | Moderate | Spanish address | IRPFNR | RENT TAX | Total rent | PRORRATE+NO COMP LOSSES | NO | 19% (24 % Non EU) | 210 | QUATERLY/ANUAL (1 payer) | Only if hotel serv | |
| Company loan | Touristic rent | Moderate | Spanish address | IRPFNR | RENT TAX | Total rent | PRORRATE+NO COMP LOSSES | NO | 19% (24 % Non EU) | 210 | QUATERLY | Only if hotel serv | |
| SALE | Spanish rep | IRPFNR | CAPITAL GAINS | NET PROFIT | Acq+exp B+exp Sale+struct ref | 3 % SELLING PRICE | 19% | 210 | <6 M sale | ||||
| FOREIGN COMPANY NO SPANISH ESTAB. NIE+CIF + Annual rep | Company funds | Investment | Low | Spanish address | IRPFNR | IMPUTED TAX | 2 % Cat. | NO | NO | 19% (24 % Non EU) | 210 | ANNUALLY | |
| Bank loan | To rent season/permanent | Moderate | Spanish address | IRPFNR | RENT TAX | Total rent | PRORRATE+NO COMP LOSSES | NO | 19% (24 % Non EU) | 210 | QUATERLY/ANUAL (1 payer) | Only if hotel serv | |
| Tourist rent | Moderate | Spanish address | IRPFNR | RENT TAX | Total rent | PRORRATE+NO COMP LOSSES | NO | 19% (24 % Non EU) | 210 | QUATERLY | Only if hotel serv | ||
| SALE | Spanish rep | IRPFNR | CAPITAL GAINS | NET PROFIT | Acq+exp B+exp Sale+struct ref | 3 % SELLING PRICE | 19% | 210 | <6 M sale | ||||
| FOREIGN COMPANY SPANISH ESTAB. NIE+CIF + BOOK KEEPING | Company funds | Investment | High- The ssame as Spanish | Spanish rep-owner? | Corporate tax | NO IMPUTED TAX | |||||||
| Bank loan | To rent season/permanent | High- The ssame as Spanish | Spanish rep-owner? | Corporate tax | Corporate Tax | Total rent | All expenses-no prorrate-losses | NO | 25% | 200 | QUATERLY | Only if hotel serv | |
| Tourist rent | High- The ssame as Spanish | Spanish rep-owner? | Corporate tax | Corporate Tax | Total rent | All expenses-no prorrate-losses | NO | 25% | 200 | QUATERLY | Only if hotel serv | ||
| SALE | Spanish rep-owner? | Corporate tax | Corporate Tax | Net profit | All expenses-no prorrate-losses | NO | 25% | 200 | QUATERLY | Only if hotel serv | |||
| SPANISH COMPANY NIE+CIF + BOOK KEEPING | Company funds | Investment | High- The ssame as Spanish | Spanish rep-owner? | Corporate tax | NO IMPUTED TAX | |||||||
| Bank loan | To rent season/permanent | High- The ssame as Spanish | Spanish rep-owner? | Corporate tax | Corporate Tax | Total rent | All expenses-no prorrate-losses | NO | 25% | 200 | QUATERLY | Only if hotel serv | |
| Tourist rent | High- The ssame as Spanish | Spanish rep-owner? | Corporate tax | Corporate Tax | Total rent | All expenses-no prorrate-losses | NO | 25% | 200 | QUATERLY | Only if hotel serv | ||
| SALE | Spanish rep-owner? | Corporate tax | Corporate Tax | Net profit | All expenses-no prorrate-losses | NO | 25% | 200 | QUATERLY | Only if hotel serv |
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