The deadline for filing and paying this for year 2010 is 31.12.011. I have discovered the law has been changed that expenses /money spent on the property can be deducted from this tax. What I have not been able to find out is if it is only deductable against actual letting income. For instance if you don’t let but pay the notional amount can you deduct say an architect fee for a new balcony > Would appreciate any information.
Everything you need to know about property in Spain
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