Deductible charges & reduction – Income tax – Non-resident.
The advance notice given by Arthur has apparently materialize.
The Instructions for filling-out Form 215 mention, under #2 Liquidaciòn, that : (free translation!):
“As of 1 January 2010 and in order to arrive at the taxable base, the charges covered by Ley 35/2006 can be deducted………..”
I found Article 23 in the 77-page law 35/2006 covering “Gastos deducibles y reducciones”.
My basic Spanish and limited experience with tax matters bring me to ask for assistance:
QUESTION: Could someone be more specific/explicit in listing/itemizing the (main) allowable deductible charges?
I have here in mind for example items such as the monthly fee for the maintenance of the complex, the charges for a new railing around the community pool to meet new legislation, water, electricity, trash, etc?
Are such charges now deductible?
Any assistance would be appreciated. Thank you. Xavier/Belgium