The non-lucrative visa in Spain is intended for foreign individuals who wish to reside in the country without engaging in labor or commercial activities.

Compensation derived from civil liability is exempt from IRPF (Personal Income Tax), provided that its amount is legally or judicially recognized.

Starting from April 1, 2025, anyone wishing to file a civil lawsuit will be REQUIRED to first resort to an appropriate means of dispute resolution as provided in Article 2 as a prerequisite for the admissibility of the lawsuit.

Taxation for non-residents in Spain in the context of the sale and purchase of real estate covers various taxes and obligations depending on whether the property is being bought or sold

This significant legal change provides an opportunity for property owners to legalize structures built on rustic lands under specific conditions. The law outlines several key requirements and guidelines which are crucial for understanding the scope and implications of this amnesty.