NON RESIDENTS INCOME TAX

As we do every summer, White Baos Lawyers wish to remind readers who are Non Tax Residents in Spain and who are maybe in Spain just for holidays, that they are still obliged to pay Income Taxes in Spain for Non Tax Residents, even if they do not have any income in Spain, just for the fact of owning a property here.

Wealth Tax. If you are a

Non Tax Resident in Spain, or even if you live in Spain and are not registered with the taxman as a tax resident, or you do not submit taxes as a tax resident, you could be legally considered as Non Tax Resident, as no notice has been given to the Tax Authority. Non Tax Residents could be liable to pay Wealth Tax, but only if the value of their assets in Spain (after deducting debts, i.e: pending capital of the mortgage, etc.) is above 600.000€.

This is in the Valencian Region.

Income Tax. If you are Non Tax Resident in Spain ( or you are not legally tax resident in Spain), you will need to pay tax for income in Spain (Income Tax for Non Residents, IRNR): i.e.: rents from a letting, interest on bank accounts, etc., If you do not have any income but you own a property or a share on a property, your tax bill will be based on a calculation as per the Cadastral Value (value that appears on your Spanish Local Rates receipt from the Town Hall, the SUMA office or the equivalent).

Even now it is quite common for people who are Non Fiscal Residents in Spain (or not legally Tax Resident in Spain) to simply not pay this tax; usually due to ignorance or neglect and especially when they have no income in Spain and only own a house.

Please note that if you let your property in

Spain, you have an obligation to submit the taxes every 3 months and not only once a year.

If you are not sure if you are legally or officially tax resident or non tax resident, if you want to know what is the most convenient option for you, we can assist you, studying your personal situation.

If you are non tax resident, do not forget to meet your tax obligation if you want to avoid a possible tax inspection, penalties, etc. Contact us and we will help you.

The information provided in this article is not intended to be legal advice, but merely conveys general information related to legal issues.

IN the past, the common summer sight of bare­chested individuals or those in swimwear on Spain's coastal promenades often extended to the streets of towns, leading to a backlash among local authorities. Many municipalities subsequently passed legislation to fine those choosing to go barechested or wear swimwear away from the beachfront.

In 2018, Marbella modified its regulations to prohibit "torsonudism" in public spaces, considering it a minor infraction for reasons of aesthetics and hygiene. Fines for such actions range from €300 to

€750.

Other cities like Malaga, Alicante, Barcelona, Salou, and Palma de Mallorca have followed suit with similar rules and fines. In Barcelona, going shirtless away from the beach area can result in fines from €120 to €500. In Palma de Mallorca, the lack of proper clothing throughout the city can lead to sanctions between €100 and €200.

The most recent city to impose these prohibitions is Granada, where wearing inappropriate attire at hen/stag parties could incur penalties of up to €750. These regulations reflect a broader trend in Spain towards ensuring prop­ er attire in public spaces, particularly away from beaches and swimming areas. The rules have been instituted for

ON a historic day in Verín, Ourense, Álvaro Rúa, a 32year­old bagpiper from Vilela, achieved an incredible feat. He recently shattered the Guinness World Record by playing the longest note ever heard, with a wind instrument, on his Galician bagpipes, according to a national news outlet.

Surpassing the previous record of 1 minute and 23 seconds set by an Indian horn player, Álvaro held a stable sound at a minimum of 80 decibels for an astonishing 13 minutes, 26 seconds, and 95 hundredths.

Álvaro's passion for the bagpipes began at the age of seven when he started his musical journey at the Verín School of Traditional Music. Driven by his love for instruments, he further honed his skills by enrolling in the Vigo Music Conservatory in Pontevedra.