How are non-residents taxed on real estate capital gains?

In accordance with domestic legislation, specifically Royal Legislative Decree 5/2004, of 5 March, which approves the revised text of the Law on Non-Resident Income Tax (LIRNR), income obtained in Spanish territory is understood to be income obtained directly or indirectly from real estate located in that territory or from rights related to the same. The… Continue reading How are non-residents taxed on real estate capital gains?