What about Mallorca and detached villas. I just mentioned in post about owners from the UK who own villas in Mallorca, and rent through UK based rental agencies who charge clients in UK sterling, they declare the income in the UK, therefore do they need to still get an ETV licence?
I was under the impression the ETV licence is needed if you are declaring the income in Spain. As a tax resident in the UK you have a legal responsibility to declare your income on property abroad therefore surely with double tax treaty with Spain is it necessary to declare the income in Spain? Would appreciate any advice you might have for us.