{"id":16141,"date":"2025-10-28T17:41:12","date_gmt":"2025-10-28T16:41:12","guid":{"rendered":"https:\/\/www.white-baos.com\/?p=16141"},"modified":"2025-10-28T17:41:15","modified_gmt":"2025-10-28T16:41:15","slug":"impot-des-non-residents-impot-sur-le-revenu","status":"publish","type":"post","link":"https:\/\/www.white-baos.com\/fr\/impot-des-non-residents-impot-sur-le-revenu\/","title":{"rendered":"Le d\u00e9but de la fin de la discrimination \u00e0 l\u2019\u00e9gard des citoyens extracommunautaires dans l\u2019imp\u00f4t sur le revenu des non-r\u00e9sidents ?"},"content":{"rendered":"\n

<\/p>\n\n\n\n

En Espagne, les propri\u00e9taires de biens immobiliers doivent respecter certaines obligations fiscales, soient-ils r\u00e9sidents ou non-r\u00e9sidents. Traditionnellement, les non-r\u00e9sidents ont \u00e9t\u00e9 trait\u00e9s diff\u00e9remment selon leur origine. D\u2019un c\u00f4t\u00e9, les citoyens de l\u2019Union europ\u00e9enne (UE)<\/a> ou de l\u2019Espace \u00e9conomique europ\u00e9en (EEE)<\/a>, et de l\u2019autre, les citoyens de pays tiers. Cette distinction touchait directement l\u2019imp\u00f4t des non-r\u00e9sidents d\u00fb pour chaque groupe. C\u2019est cet imp\u00f4t sur le revenu des non-r\u00e9sidents qui a fait pol\u00e9mique des ann\u00e9es durant. Un arr\u00eat r\u00e9cent de la Cour nationale espagnole (dor\u00e9navant, l\u2019AN) semble marquer le d\u00e9but de la fin de cette in\u00e9galit\u00e9. Nous l\u2019analysons ci-apr\u00e8s.<\/p>\n\n\n\n

Imp\u00f4t sur le revenu des non-r\u00e9sidents (IRNR). Taux de l\u2019imp\u00f4t sur le revenu.<\/u><\/strong><\/h2>\n\n\n\n

L\u2019IRNR taxe \u00e0 la fois la propri\u00e9t\u00e9 de biens immobiliers en Espagne que les revenus tir\u00e9s de leur location. La fa\u00e7on de calculer l\u2019imp\u00f4t d\u00e9pend de l\u2019utilisation du bien:<\/p>\n\n\n\n

.- R\u00e9sidence secondaire vide.<\/u><\/em> <\/em>Lorsque le propri\u00e9taire dispose du logement pour son usage personnel, mais n\u2019en tire pas de revenus locatifs. Ici pour calculer l\u2019imp\u00f4t, on applique un pourcentage sur la valeur cadastrale du bien<\/a>.<\/p>\n\n\n\n

.-Location de biens immobiliers.<\/u><\/em> Si le logement est lou\u00e9 (pour de courtes p\u00e9riodes, comme location touristique<\/a>, en tant que location de r\u00e9sidence principale, etc.), les revenus per\u00e7us sont impos\u00e9s \u00e0 19% pour les r\u00e9sidents de l\u2019U.E. ou de l\u2019EEE et \u00e0 24% pour les contribuables extracommunautaires. En outre, tandis que les r\u00e9sidents de l\u2019UE\/EEE peuvent d\u00e9duire certaines d\u00e9penses li\u00e9es \u00e0  l\u2019obtention de ces revenus, les extracommunautaires ne peuvent en d\u00e9duire aucune.<\/strong> Ceci a toujours \u00e9t\u00e9 source de controverse dans le domaine fiscal espagnol (et europ\u00e9en).<\/p>\n\n\n\n

Arr\u00eat du 28 juillet 2025 de l\u2019AN.<\/u><\/strong><\/h2>\n\n\n\n

L\u2019arr\u00eat est tr\u00e8s clair: il est discriminatoire que seuls les r\u00e9sidents de l\u2019UE\/EEE puissent d\u00e9duire certains frais. Les citoyens de pays tiers (comme les \u00c9tats-Unis) devraient aussi pouvoir le faire. Cet arr\u00eat s\u2019appuie sur la jurisprudence de la Cour de justice de l\u2019Union europ\u00e9enne (CJUE), qui consid\u00e8re que les effets de la libre circulation des capitaux doivent \u00e9galement s\u2019\u00e9tendre aux citoyens de pays tiers.<\/p>\n\n\n\n

Cons\u00e9quences de l\u2019arr\u00eat de l\u2019AN : le d\u00e9but de la fin ?<\/u><\/strong><\/h2>\n\n\n\n

M\u00eame si cet arr\u00eat n\u2019est pas encore d\u00e9finitif et qu\u2019il soit susceptible d\u2019appel, il s\u2019agit d\u2019un pas tr\u00e8s positif dans la bonne direction, car il ouvre la possibilit\u00e9 aux citoyens extracommunautaires de d\u00e9duire \u00e9galement les charges de la<\/a> copropri\u00e9t\u00e9, la taxe fonci\u00e8re (l\u2019IBI, l\u2019imp\u00f4t sur les biens immobiliers<\/a>), les frais de r\u00e9paration et de conservation, etc. De plus, il laisse la porte ouverte \u00e0 la remise en question d\u2019autres aspects discriminatoires, tel que le taux \u00e0 24% (face \u00e0 celui de 19% pour les citoyens UE), ou la r\u00e9duction de 60% sur le loyer<\/a> dont b\u00e9n\u00e9ficient les citoyens r\u00e9sidents.<\/p>\n\n\n\n

Conclusions<\/u><\/strong><\/h2>\n\n\n\n

L\u2019arr\u00eat de l\u2019AN n\u2019est pas d\u00e9finitif, ne fait pas jurisprudence et donc ne garantit pas que le Tr\u00e9sor public acceptera automatiquement d\u2019\u00e9ventuelles r\u00e9clamations pour revenus indus. Cependant, il s\u2019agit d\u2019un pas dans la bonne direction. Chez White Baos Abogados nous resterons attentifs \u00e0 l\u2019\u00e9volution de ce sujet. Si vous \u00eates propri\u00e9taire d\u2019un bien en Espagne, notre cabinet peut vous aider \u00e0 pr\u00e9senter l\u2019imp\u00f4t des non-r\u00e9sidents et, le cas \u00e9ch\u00e9ant, \u00e0 g\u00e9rer les r\u00e9clamations pour revenus indus. N\u2019h\u00e9sitez pas \u00e0 nous contacter<\/a> et nous \u00e9tudierons votre cas.<\/p>\n\n\n\n

L\u2019information fournie dans cet article ne pr\u00e9tend pas \u00eatre un conseil l\u00e9gal ; il transmet simplement des renseignements d\u2019ordre g\u00e9n\u00e9ral sur des questions juridiques.<\/p>\n\n\n\n

Carlos Baos (Avocat)<\/p>\n\n\n\n

White & Baos.<\/p>\n\n\n\n

T\u00e9l : +34 966 426 185<\/p>\n\n\n\n

E-mail : info@white-baos.com<\/a><\/p>\n\n\n\n

White & Baos 2025 \u2013 Tous les droits r\u00e9serv\u00e9s.<\/p>\n\n\n\n

Vous pourriez \u00eatre int\u00e9ress\u00e9 par les services et les articles suivants <\/u><\/strong>:<\/u><\/strong><\/h1>\n\n\n\n

Attention \u00e0 l\u2019imp\u00f4t sur le patrimoine en Espagne. Non-r\u00e9sidents. Contr\u00f4les fiscaux du Tr\u00e9sor public espagnol. Biens immobiliers, comptes bancaires, actions, etc.<\/a><\/h2>\n\n\n\n

L\u2019arr\u00eat de la Cour europ\u00e9enne annule le mod\u00e8le 720. Nous analysons comment r\u00e9clamer le mod\u00e8le 720 et r\u00e9cup\u00e9rer l\u2019argent des sanctions impos\u00e9es. Tr\u00e9sor Public. Conseil juridique<\/a><\/h2>\n\n\n\n

Convention de double imposition. \u00c9trangers en Espagne. \u00c9conomie fiscale. Conseil juridique.<\/a><\/h2>\n","protected":false},"excerpt":{"rendered":"

En Espagne, les propri\u00e9taires de biens immobiliers doivent respecter certaines obligations fiscales, soient-ils r\u00e9sidents ou non-r\u00e9sidents. Traditionnellement, les non-r\u00e9sidents ont \u00e9t\u00e9 trait\u00e9s diff\u00e9remment selon leur origine. D\u2019un c\u00f4t\u00e9, les citoyens de l\u2019Union europ\u00e9enne (UE) ou de l\u2019Espace \u00e9conomique europ\u00e9en (EEE), et de l\u2019autre, les citoyens de pays tiers. Cette distinction touchait directement l\u2019imp\u00f4t des non-r\u00e9sidents […]<\/p>\n

Lire la suite…<\/a><\/p>\n","protected":false},"author":2,"featured_media":16130,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[489,514],"tags":[1706],"class_list":["post-16141","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-autres-services-certifications-obtention-dapostilles-affidavit-n-i-e-etc","category-impots-de-non-residents-impots-sur-le-revenu-des-non-residents-gain-patrimonial-ibi-impots-fonciers-etc","tag-impot-des-non-residents-impot-sur-le-revenu"],"yoast_head":"\nImp\u00f4t des non-r\u00e9sidents. Imp\u00f4t sur le revenu.<\/title>\n<meta name=\"description\" content=\"Imp\u00f4t des non-r\u00e9sidents. Fin de la discrimination \u00e0 l\u2019\u00e9gard des extracommunautaires? Imp\u00f4t sur le revenu. Arr\u00eat Cour nationale. 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