{"id":611,"date":"2021-10-22T10:12:11","date_gmt":"2021-10-22T10:12:11","guid":{"rendered":"https:\/\/mamsolicitors.com\/?page_id=611"},"modified":"2022-05-19T14:48:33","modified_gmt":"2022-05-19T14:48:33","slug":"representation-fiscale","status":"publish","type":"page","link":"https:\/\/mamsolicitors.com\/fr\/representation-fiscale\/","title":{"rendered":"Repr\u00e9sentation fiscale"},"content":{"rendered":"[vc_row type=\u00a0\u00bbin_container\u00a0\u00bb full_screen_row_position=\u00a0\u00bbmiddle\u00a0\u00bb column_margin=\u00a0\u00bbdefault\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb scene_position=\u00a0\u00bbcenter\u00a0\u00bb top_padding=\u00a0\u00bb3%\u00a0\u00bb bottom_padding=\u00a0\u00bb3%\u00a0\u00bb text_color=\u00a0\u00bbdark\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb row_border_radius=\u00a0\u00bbnone\u00a0\u00bb row_border_radius_applies=\u00a0\u00bbbg\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb shape_divider_position=\u00a0\u00bbbottom\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb shape_type=\u00a0\u00bb\u00a0\u00bb][vc_column column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb column_padding_phone=\u00a0\u00bbinherit\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb column_element_spacing=\u00a0\u00bbdefault\u00a0\u00bb background_color_opacity=\u00a0\u00bb1&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; width=\u00a0\u00bb1\/1&Prime; tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb tablet_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb phone_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1652364304463{padding-right: 10% !important;}\u00a0\u00bb]Notre d\u00e9partement de <strong>repr\u00e9sentation fiscale<\/strong> vous offre ses services si vous ne r\u00e9sidez pas en permanence en Espagne mais que vous \u00eates propri\u00e9taire d&rsquo;un bien immobilier sur le sol espagnol. Nous vous repr\u00e9senterons \u00e9galement si vous \u00eates un expatri\u00e9 r\u00e9sident.<\/p>\n<p>Quel que soit le groupe auquel vous appartenez, vous pouvez \u00eatre soumis \u00e0 une s\u00e9rie d&rsquo;obligations fiscales incontournables.<br \/>\nLa d\u00e9signation d&rsquo;un <strong>repr\u00e9sentant l\u00e9gal en Espagne<\/strong> pour g\u00e9rer ces obligations fiscales s&rsquo;est av\u00e9r\u00e9e \u00eatre une sage d\u00e9cision pour la plupart des propri\u00e9taires non r\u00e9sidents et des expatri\u00e9s r\u00e9sidents. En outre, nous estimons qu&rsquo;il est important que nos clients aient un acc\u00e8s rapide et direct \u00e0 un avocat s&rsquo;ils ont besoin d&rsquo;aide concernant un quelconque aspect du droit espagnol.<br \/>\nPour plus d&rsquo;informations, voir<a href=\"https:\/\/mamsolicitors.com\/fr\/sweet-home\/\"> SWEET HOME<\/a>.[\/vc_column_text][nectar_btn size=\u00a0\u00bbsmall\u00a0\u00bb button_style=\u00a0\u00bbregular\u00a0\u00bb button_color_2=\u00a0\u00bbAccent-Color\u00a0\u00bb icon_family=\u00a0\u00bbnone\u00a0\u00bb text=\u00a0\u00bbAller \u00e0 Clause de Plancher Bancaire\u00a0\u00bb url=\u00a0\u00bbhttps:\/\/mamsolicitors.com\/fr\/clause-de-plancher-bancaire\/\u00a0\u00bb][\/vc_column][\/vc_row][vc_row type=\u00a0\u00bbfull_width_content\u00a0\u00bb full_screen_row_position=\u00a0\u00bbmiddle\u00a0\u00bb column_margin=\u00a0\u00bbnone\u00a0\u00bb equal_height=\u00a0\u00bbyes\u00a0\u00bb content_placement=\u00a0\u00bbmiddle\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb scene_position=\u00a0\u00bbcenter\u00a0\u00bb top_padding=\u00a0\u00bb3%\u00a0\u00bb bottom_padding=\u00a0\u00bb3%\u00a0\u00bb text_color=\u00a0\u00bbdark\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb row_border_radius=\u00a0\u00bbnone\u00a0\u00bb row_border_radius_applies=\u00a0\u00bbbg\u00a0\u00bb disable_element=\u00a0\u00bbyes\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb shape_divider_position=\u00a0\u00bbbottom\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb shape_type=\u00a0\u00bb\u00a0\u00bb][vc_column column_padding=\u00a0\u00bbpadding-6-percent\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb column_padding_phone=\u00a0\u00bbinherit\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb column_element_spacing=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bb#efefef\u00a0\u00bb background_color_opacity=\u00a0\u00bb0.2&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; width=\u00a0\u00bb7\/12&Prime; tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb tablet_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb phone_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][vc_row_inner column_margin=\u00a0\u00bbdefault\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb bottom_padding=\u00a0\u00bb3%\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb][vc_column_inner column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb column_padding_phone=\u00a0\u00bbinherit\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb bottom_margin=\u00a0\u00bb3%\u00a0\u00bb column_element_spacing=\u00a0\u00bbdefault\u00a0\u00bb background_color_opacity=\u00a0\u00bb1&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; width=\u00a0\u00bb1\/1&Prime; tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1646916151673{padding-right: 10% !important;}\u00a0\u00bb]\n<h2>Non-r\u00e9sidents<\/h2>\n<p>Obligations fiscales des propri\u00e9taires non r\u00e9sidents de biens immobiliers<br \/>\nEn tant que propri\u00e9taire non r\u00e9sident d&rsquo;un bien<strong> immobilier en Espagne<\/strong>, vous devez savoir que vous \u00eates oblig\u00e9 de payer certains imp\u00f4ts dans ce pays.[\/vc_column_text][vc_column_text css=\u00a0\u00bb.vc_custom_1646916278738{padding-right: 10% !important;}\u00a0\u00bb]\n<h2 style=\"text-align: center;\">Taxe d&rsquo;\u00e9tat<\/h2>\n<p style=\"text-align: center;\">Les taxes sont dues dans tous les cas, que le bien soit utilis\u00e9 fr\u00e9quemment ou qu&rsquo;il reste vide.<\/p>\n<p>Imp\u00f4t sur le revenu des personnes physiques (I.R.P.F.)<br \/>\nQue les <strong>biens immobiliers<\/strong> soient lou\u00e9s ou non, les revenus qui en d\u00e9coulent sont soumis \u00e0 l&rsquo;imp\u00f4t sur le revenu des non-r\u00e9sidents. Toutefois, le traitement fiscal est diff\u00e9rent selon qu&rsquo;ils sont lou\u00e9s ou non.[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner column_margin=\u00a0\u00bbdefault\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb][vc_column_inner column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb column_padding_phone=\u00a0\u00bbinherit\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb column_element_spacing=\u00a0\u00bbdefault\u00a0\u00bb background_color_opacity=\u00a0\u00bb1&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; width=\u00a0\u00bb1\/1&Prime; tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb enable_animation=\u00a0\u00bbtrue\u00a0\u00bb animation=\u00a0\u00bbfade-in-from-bottom\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb offset=\u00a0\u00bbvc_col-lg-11 vc_col-md-11 vc_col-xs-12&Prime;][vc_column_text css=\u00a0\u00bb.vc_custom_1645447436405{padding-right: 10% !important;}\u00a0\u00bb]\n<h3>Les B\u00e2timents Urbains non lou\u00e9s<\/h3>\n<ul>\n<li>Les contribuables non-r\u00e9sidents qui sont titulaires d&rsquo;immeubles urbains, qu&rsquo;ils utilisent eux-m\u00eames l&rsquo;immeuble ou non, sont soumis \u00e0 l&rsquo;imp\u00f4t sur le revenu des non-r\u00e9sidents, m\u00eame s&rsquo;ils sont laiss\u00e9s inoccup\u00e9s. D&rsquo;une mani\u00e8re g\u00e9n\u00e9rale, le revenu est calcul\u00e9 en tenant compte de la valeur d&rsquo;\u00e9valuation ou \u00ab\u00a0valeur cadastrale\u00a0\u00bb de l&rsquo;immeuble (en appliquant des taux diff\u00e9rents en fonction des r\u00e9visions effectu\u00e9es par la mairie). Le taux d&rsquo;imposition sur le revenu ainsi calcul\u00e9 est de 24,75%.<\/li>\n<li>Cette taxe est calcul\u00e9e au prorata des jours o\u00f9 vous \u00eates propri\u00e9taire du bien pendant l&rsquo;ann\u00e9e d&rsquo;accumulation.<\/li>\n<li>L&rsquo;imp\u00f4t est pay\u00e9 \u00e0 terme \u00e9chu sur une base annuelle.<\/li>\n<li>En tenant compte de tous ces faits, votre notaire sera en mesure de d\u00e9terminer quelles sont les valeurs exactes qui doivent \u00eatre appliqu\u00e9es.<\/li>\n<li>Le d\u00e9lai de paiement va du 1er janvier au 31 d\u00e9cembre de chaque ann\u00e9e, et l&rsquo;imp\u00f4t pay\u00e9 correspond \u00e0 l&rsquo;ann\u00e9e civile pr\u00e9c\u00e9dente.<\/li>\n<li>Le paiement doit \u00eatre effectu\u00e9 directement aupr\u00e8s du bureau des imp\u00f4ts. Il n&rsquo;y a pas de possibilit\u00e9 d&rsquo;\u00e9tablir un pr\u00e9l\u00e8vement automatique pour le paiement de cet imp\u00f4t. Le propri\u00e9taire a l&rsquo;obligation, par l&rsquo;interm\u00e9diaire de son notaire, de remplir la d\u00e9claration d&rsquo;imp\u00f4t et de l&rsquo;apporter au Tr\u00e9sor public espagnol.<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb column_padding_phone=\u00a0\u00bbinherit\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb column_element_spacing=\u00a0\u00bbdefault\u00a0\u00bb background_color_opacity=\u00a0\u00bb1&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; width=\u00a0\u00bb5\/12&Prime; tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb tablet_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb phone_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][vc_row_inner column_margin=\u00a0\u00bbdefault\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb][vc_column_inner column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb column_padding_phone=\u00a0\u00bbinherit\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb column_element_spacing=\u00a0\u00bbdefault\u00a0\u00bb background_color_opacity=\u00a0\u00bb1&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; width=\u00a0\u00bb1\/1&Prime; tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][image_with_animation image_url=\u00a0\u00bb232&Prime; animation=\u00a0\u00bbGrow In\u00a0\u00bb hover_animation=\u00a0\u00bbzoom-crop\u00a0\u00bb alignment=\u00a0\u00bbright\u00a0\u00bb border_radius=\u00a0\u00bbnone\u00a0\u00bb box_shadow=\u00a0\u00bbnone\u00a0\u00bb image_loading=\u00a0\u00bbdefault\u00a0\u00bb max_width=\u00a0\u00bb110%\u00a0\u00bb max_width_mobile=\u00a0\u00bbdefault\u00a0\u00bb][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row type=\u00a0\u00bbfull_width_content\u00a0\u00bb full_screen_row_position=\u00a0\u00bbmiddle\u00a0\u00bb column_margin=\u00a0\u00bbnone\u00a0\u00bb equal_height=\u00a0\u00bbyes\u00a0\u00bb content_placement=\u00a0\u00bbmiddle\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb scene_position=\u00a0\u00bbcenter\u00a0\u00bb top_padding=\u00a0\u00bb3%\u00a0\u00bb bottom_padding=\u00a0\u00bb3%\u00a0\u00bb text_color=\u00a0\u00bbdark\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb row_border_radius=\u00a0\u00bbnone\u00a0\u00bb row_border_radius_applies=\u00a0\u00bbbg\u00a0\u00bb disable_element=\u00a0\u00bbyes\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; 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background_hover_color_opacity=\u00a0\u00bb1&Prime; column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; width=\u00a0\u00bb1\/1&Prime; tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb enable_animation=\u00a0\u00bbtrue\u00a0\u00bb animation=\u00a0\u00bbfade-in-from-bottom\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb offset=\u00a0\u00bbvc_col-lg-11 vc_col-md-11 vc_col-xs-12&Prime;][vc_column_text css=\u00a0\u00bb.vc_custom_1646916315561{padding-right: 10% !important;}\u00a0\u00bb]\n<h3>Les B\u00e2timents Lou\u00e9s<\/h3>\n<p>Les revenus sont calcul\u00e9s en prenant le REVENU BRUT qui est re\u00e7u du locataire. CERTAINES D\u00c9PENSES SONT D\u00c9DUCTIBLES (D\u00c9DUCTABLES) (int\u00e9r\u00eats hypoth\u00e9caires, imp\u00f4ts locaux, frais communautaires, etc.) VEUILLEZ NOUS DEMANDER DES INFORMATIONS.<br \/>\nLe taux applicable est de 24%.<\/p>\n<p>Si le bien n&rsquo;a \u00e9t\u00e9 lou\u00e9 qu&rsquo;une partie de l&rsquo;ann\u00e9e, il est alors n\u00e9cessaire de faire un prorata pour calculer quelle partie correspond aux revenus g\u00e9n\u00e9r\u00e9s par les locations et quelle partie correspond aux revenus g\u00e9n\u00e9r\u00e9s par \u00ab\u00a0l&rsquo;utilisation directe du propri\u00e9taire\u00a0\u00bb.[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb column_padding_phone=\u00a0\u00bbinherit\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb column_element_spacing=\u00a0\u00bbdefault\u00a0\u00bb background_color_opacity=\u00a0\u00bb1&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; width=\u00a0\u00bb5\/12&Prime; tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb tablet_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb phone_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][vc_row_inner column_margin=\u00a0\u00bbdefault\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb][vc_column_inner column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb column_padding_phone=\u00a0\u00bbinherit\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb column_element_spacing=\u00a0\u00bbdefault\u00a0\u00bb background_color_opacity=\u00a0\u00bb1&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; width=\u00a0\u00bb1\/1&Prime; tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][image_with_animation image_url=\u00a0\u00bb226&Prime; animation=\u00a0\u00bbGrow In\u00a0\u00bb hover_animation=\u00a0\u00bbzoom-crop\u00a0\u00bb alignment=\u00a0\u00bbright\u00a0\u00bb border_radius=\u00a0\u00bbnone\u00a0\u00bb box_shadow=\u00a0\u00bbnone\u00a0\u00bb image_loading=\u00a0\u00bbdefault\u00a0\u00bb max_width=\u00a0\u00bb110%\u00a0\u00bb max_width_mobile=\u00a0\u00bbdefault\u00a0\u00bb][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row type=\u00a0\u00bbfull_width_content\u00a0\u00bb full_screen_row_position=\u00a0\u00bbmiddle\u00a0\u00bb column_margin=\u00a0\u00bbdefault\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb scene_position=\u00a0\u00bbcenter\u00a0\u00bb top_padding=\u00a0\u00bb3%\u00a0\u00bb bottom_padding=\u00a0\u00bb3%\u00a0\u00bb text_color=\u00a0\u00bbdark\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb row_border_radius=\u00a0\u00bbnone\u00a0\u00bb row_border_radius_applies=\u00a0\u00bbbg\u00a0\u00bb disable_element=\u00a0\u00bbyes\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb shape_divider_position=\u00a0\u00bbbottom\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb shape_type=\u00a0\u00bb\u00a0\u00bb][vc_column column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb column_padding_phone=\u00a0\u00bbinherit\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb left_margin=\u00a0\u00bb6%\u00a0\u00bb right_margin=\u00a0\u00bb6%\u00a0\u00bb column_element_spacing=\u00a0\u00bbdefault\u00a0\u00bb background_color_opacity=\u00a0\u00bb1&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; width=\u00a0\u00bb1\/1&Prime; tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb tablet_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb phone_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][vc_row_inner column_margin=\u00a0\u00bbdefault\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb bottom_padding=\u00a0\u00bb3%\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb][vc_column_inner column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb column_padding_phone=\u00a0\u00bbinherit\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb bottom_margin=\u00a0\u00bb3%\u00a0\u00bb column_element_spacing=\u00a0\u00bbdefault\u00a0\u00bb background_color_opacity=\u00a0\u00bb1&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; width=\u00a0\u00bb1\/1&Prime; tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][vc_column_text css_animation=\u00a0\u00bbtop-to-bottom\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1645447998076{padding-right: 10% !important;}\u00a0\u00bb]\n<h2 style=\"text-align: center;\">Taxes Locales<\/h2>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner column_margin=\u00a0\u00bbdefault\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb bottom_padding=\u00a0\u00bb3%\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb][vc_column_inner column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb column_padding_phone=\u00a0\u00bbinherit\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb bottom_margin=\u00a0\u00bb3%\u00a0\u00bb column_element_spacing=\u00a0\u00bbdefault\u00a0\u00bb background_color_opacity=\u00a0\u00bb1&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; width=\u00a0\u00bb1\/2&Prime; tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1646916417098{padding-right: 10% !important;}\u00a0\u00bb]\n<h2>Imp\u00f4t sur les biens immobiliers<\/h2>\n<p>Il s&rsquo;agit d&rsquo;un imp\u00f4t direct bas\u00e9 sur la valeur de la maison. Il est connu sous le nom de TAUX LOCAUX, TAXE MUNICIPALE ou IBI (et FACTURE SUMA dans la r\u00e9gion d&rsquo;Alicante). Toutes ces appellations ont la m\u00eame signification. Chaque mairie d\u00e9termine le pourcentage \u00e0 appliquer \u00e0 la valeur <strong>cadastrale<\/strong> de la propri\u00e9t\u00e9. Chaque ann\u00e9e, les mairies augmentent la valeur de l&rsquo;imp\u00f4t en fonction de l&rsquo;inflation.<\/p>\n<p>Il s&rsquo;agit d&rsquo;une taxe annuelle et nous vous conseillons (recommandons) vivement de mettre en place un <strong>pr\u00e9l\u00e8vement automatique<\/strong>.<br \/>\nLa personne qui est (le) propri\u00e9taire du bien au 1er janvier est responsable du paiement de cette taxe. Ainsi, \u00e0 titre d&rsquo;exemple, m\u00eame si vous vendez votre bien le 5 f\u00e9vrier, vous serez toujours redevable du paiement total de l&rsquo;imp\u00f4t local.<\/p>\n<p>VEUILLEZ NOTER QU&rsquo;IL EST <strong>TR\u00c8S IMPORTANT QUE VOUS SOYEZ \u00c0 JOUR DANS LE PAIEMENT DES IMP\u00d4TS LOCAUX ET D&rsquo;\u00c9TAT<\/strong>, SINON VOTRE COMPTE BANCAIRE RISQUE D&rsquo;\u00caTRE BLOQU\u00c9 (GEL\u00c9) EN RAISON DE FACTURES FISCALES IMPAY\u00c9ES.[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb column_padding_phone=\u00a0\u00bbinherit\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb bottom_margin=\u00a0\u00bb3%\u00a0\u00bb column_element_spacing=\u00a0\u00bbdefault\u00a0\u00bb background_color_opacity=\u00a0\u00bb1&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; width=\u00a0\u00bb1\/2&Prime; tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1646916599525{padding-right: 10% !important;}\u00a0\u00bb]\n<h2>R\u00e9sidents<\/h2>\n<p>Obligations fiscales pour les r\u00e9sidents expatri\u00e9s en Espagne.<br \/>\nSi vous vivez en Espagne plus de 183 jours par an, vous \u00eates consid\u00e9r\u00e9 comme un r\u00e9sident espagnol \u00e0 des fins fiscales.<br \/>\nSi c&rsquo;est le cas, vous \u00eates oblig\u00e9 de d\u00e9clarer tous vos revenus &#8211; quel que soit le lieu o\u00f9 ils sont g\u00e9n\u00e9r\u00e9s ou pay\u00e9s &#8211; en Espagne.<\/p>\n<p>Une id\u00e9e fausse est souvent r\u00e9pandue parmi les r\u00e9sidents expatri\u00e9s : <em>\u00ab\u00a0ma pension est d\u00e9j\u00e0 impos\u00e9e dans mon pays, je n&rsquo;ai donc pas besoin de remplir une d\u00e9claration d&rsquo;imp\u00f4ts en Espagne\u00a0\u00bb.<\/em><\/p>\n<p>Rien de plus faux !<strong> L&rsquo;obligation est de payer l&rsquo;imp\u00f4t sur le revenu dans le pays de r\u00e9sidence<\/strong>.<br \/>\nCette question est r\u00e9glement\u00e9e en profondeur par les ACCORDS DE DOUBLE IMPOSITION sign\u00e9s entre l&rsquo;Espagne et diff\u00e9rents pays (Royaume-Uni, Irlande, etc.).<br \/>\nCes accords \u00e9tablissent clairement que l&rsquo;imp\u00f4t sur le revenu doit \u00eatre pay\u00e9 uniquement dans l&rsquo;\u00c9tat de r\u00e9sidence.<br \/>\n\u00c0 une exception pr\u00e8s : si la pension re\u00e7ue provient d&rsquo;un gouvernement local ou central (services arm\u00e9s, police, pompiers, enseignants&#8230;), elle ne peut \u00eatre impos\u00e9e que dans le pays d&rsquo;origine.<\/p>\n<p>Allez-vous donc payer deux fois sur le m\u00eame revenu ? Pas du tout. Les expatri\u00e9s doivent pr\u00e9senter une demande d\u2019exemption (de d\u00e9gr\u00e8vement) d&rsquo;imp\u00f4t \u00e0 la source dans le pays d&rsquo;origine, ou demander le remboursement de l&rsquo;imp\u00f4t sur le revenu pay\u00e9 dans le pays d&rsquo;origine. Ce formulaire s&rsquo;appelle le formulaire FD9.<\/p>\n<p>Les citoyens britanniques peuvent le t\u00e9l\u00e9charger sur<a href=\"http:\/\/www.hmrc.gov.uk\/cnr\/spain-individual.pdf\"> www.hmrc.gov.uk\/cnr\/spain-individual.pdf<\/a><br \/>\nLes citoyens irlandais peuvent le t\u00e9l\u00e9charger sur <a href=\"http:\/\/www.revenue.ie\/\">www.revenue.ie\/<\/a>.<\/p>\n<p>En Espagne, l&rsquo;ann\u00e9e fiscale est la m\u00eame que l&rsquo;ann\u00e9e civile et l&rsquo;imp\u00f4t est pay\u00e9 \u00e0 terme \u00e9chu. La campagne de d\u00e9claration des revenus se d\u00e9roule de mai \u00e0 juin et, contrairement \u00e0 ce qui se passe dans d&rsquo;autres pays, vous devez remplir et signifier <strong>vos propres d\u00e9clarations d&rsquo;imp\u00f4ts<\/strong>.<\/p>\n<p>Il est <strong>tr\u00e8s important<\/strong> que vous demandiez \u00e0 votre avocat de v\u00e9rifier si vous \u00eates oblig\u00e9 de signifier votre d\u00e9claration de revenus ou si vos revenus sont trop faibles, dans ce cas (auquel) vous pourriez bien \u00eatre exempt\u00e9.[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row type=\u00a0\u00bbin_container\u00a0\u00bb full_screen_row_position=\u00a0\u00bbmiddle\u00a0\u00bb column_margin=\u00a0\u00bbdefault\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb scene_position=\u00a0\u00bbcenter\u00a0\u00bb text_color=\u00a0\u00bbdark\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb row_border_radius=\u00a0\u00bbnone\u00a0\u00bb row_border_radius_applies=\u00a0\u00bbbg\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; 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