{"id":4179,"date":"2020-09-25T10:31:51","date_gmt":"2020-09-25T10:31:51","guid":{"rendered":"https:\/\/decottalaw.redlinecompany-hosting.com\/?p=4179"},"modified":"2020-09-25T10:31:54","modified_gmt":"2020-09-25T10:31:54","slug":"le-imposte-sul-reddito-dei-non-residenti-in-spagna","status":"publish","type":"post","link":"https:\/\/decottalaw.redlinecompany-hosting.com\/it\/le-imposte-sul-reddito-dei-non-residenti-in-spagna\/","title":{"rendered":"Le imposte sul reddito dei non residenti in Spagna"},"content":{"rendered":"\n

I non residenti in Spagna che sono proprietari di un immobile in Spagna devono presentare annualmente<\/strong> – entro la fine di ogni anno successivo all’anno di acquisto – una dichiarazione dei redditi basata sul valore catastale della casa se questa non \u00e8 affittata. <\/strong><\/p>\n\n\n\n

Il valore per calcolare l’imposta si ottiene applicando una percentuale del 2% o dell’1,1% sul valore catastale dell’immobile – si applica l’1,1% quando il valore catastale dell’immobile \u00e8 stato rivisto negli ultimi 10 anni ed il 2% negli altri casi; l’importo dell’imposta da versare \u00e8 calcolato applicando a tale somma il 19% per i cittadini dell\u2019Unione Europea o il 24% per i cittadini extra UE.<\/strong><\/p>\n\n\n\n

Il termine per presentare le dichiarazioni dei redditi per l’anno 2019 dei non residenti scade il 31\/12\/2020<\/strong>, se l’immobile \u00e8 locato gli obblighi fiscali sono diversi.<\/p>\n\n\n\n

Se il non residente vende l’immobile in Spagna dovr\u00e0 pagare l\u2019imposta sul reddito relativo alla vendita<\/strong>, in questo caso il reddito su cui si calcola l\u2019imposta \u00e8 rappresentato dalla\u00a0differenza tra il valore di trasmissione (da cui si possono dedurre le spese ed imposte relative alla vendita se documentate) e quello di acquisizione (includendo le spese e le imposte relative all\u2019acquisto se documentate). L’acquirente deve applicare una\u00a0ritenuta del 3%\u00a0sul prezzo concordato<\/strong> e pagarlo all\u2019ufficio imposte spagnolo entro un mese dalla data della firma dell\u2019atto di vendita come pagamento anticipato dell\u2019imposta che deve pagare il venditore; l\u2019importo sar\u00e0 dedotto dalla dichiarazione dei redditi che il venditore dovr\u00e0 presentare nel termine di tre mesi dalla scadenza del termine per pagare il 3% – \u00e8 possibile richiedere un rimborso se il 3% \u00e8 superiore all\u2019imposta dovuta dal venditore.<\/strong><\/p>\n\n\n\n

Per ulteriori informazioni o una consulenza con l\u2019avvocato italiano e spagnolo Vera Liprandi, si prega di inviare una mail a tenerife@decottalaw.net<\/a> o chiamarci al telefono +34 922719520.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

I non residenti in Spagna che sono proprietari di un immobile in Spagna devono presentare annualmente – entro la fine di ogni anno successivo all’anno di acquisto – una dichiarazione dei redditi basata sul valore catastale della casa se questa non \u00e8 affittata. Il valore per calcolare l’imposta si ottiene applicando una percentuale del 2% […]<\/p>\n","protected":false},"author":11,"featured_media":3184,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[200,201,244,9,232,233],"tags":[566,570,436,567,432,441],"office-cat":[18],"service-cat":[309,151,156],"class_list":["post-4179","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-civil-law-it","category-conveyancing-property-law-it","category-legal-consultations-it","category-non-categorizzato","category-property-it","category-tenerife-office-it","tag-casa-in-spagna","tag-che-tasse-devo-pagare-in-spagna","tag-imposte-spagna","tag-imposte-sul-reddito","tag-seconda-casa","tag-tasse","office-cat-tenerife","service-cat-professional-services","service-cat-property-and-conveyancing","service-cat-tax"],"yoast_head":"\nLe imposte sul reddito dei non residenti in Spagna - De Cotta Law<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/decottalaw.redlinecompany-hosting.com\/it\/le-imposte-sul-reddito-dei-non-residenti-in-spagna\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le imposte sul reddito dei non residenti in Spagna - De Cotta Law\" \/>\n<meta property=\"og:description\" content=\"I non residenti in Spagna che sono proprietari di un immobile in Spagna devono presentare annualmente – entro la fine di ogni anno successivo all’anno di acquisto – una dichiarazione dei redditi basata sul valore catastale della casa se questa non \u00e8 affittata. 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