Larraín Nesbitt Lawyers is a Marbella-based independent law firm specialized in property conveyancing, taxation, litigation, probate and succession. Expert native English-speaking lawyers and economists blend legal and practical advice providing tailored assistance on your matter. Our range of services cover the greater Marbella area, Sotogrande and Costa del Sol.


The firm focuses advising foreign investors on acquiring residential property in Spain both from a legal and fiscal point of view. Our no-nonsense approach to business coupled with our commitment to clients ensures easy-going transactions. We pride ourselves in putting our clients’ interests at the forefront of everything we do.


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Last Article:

The Union opens a legal procedure against Spain for discriminatory tax treatment of non-resident taxpayers

Raymundo Larraín Nesbitt, July, 2. 2025

Marbella-based Larraín Nesbitt Abogados (LNA) has over 22 years of experience at your service. We offer a wide range of 60 legal and corporate services. Our team of native English-speaking lawyers and economists have a long track record of successfully assisting expats all over Spain.

You can review here our client’s testimonials.

Article copyrighted © 2025. Plagiarism will be criminally prosecuted

 

 

By Raymundo Larraín Nesbitt
Director of Larraín Nesbitt Abogados
1st of July 2025

Well, well, well. Who could have guessed?

The Union formally opened an inquest against Spain on the 18th of June 2025 for unlawful tax discrimination of non-residents.

Spain levies an annual non-resident tax (in Spanish, Impuesto sobre la Renta de No Residentes or IRNR for short). This tax levies a rate ranging between 1.1% and 2% of the cadastral value of a property. The cadastral value, as a general rule of thumb, is one-third below the market value of a property. For most properties, a couple of hundred euros a year,

Basically, any non-resident who owns property in Spain must pay it.

The Union believes this tax is discriminatory (as Spanish nationals do not pay for it) and also that it goes against the free circulation of capital and people, which is a core tenet of the Union that pervades all its legislation. This is a founding principle enshrined by the Union’s Foundational Treaty of Rome. 

Long story short, in all likelihood Spain – again – will be forced to discontinue this non-resident tax as it breaches core principles on which the Union was built in 1957 by its Founding Fathers.

So, if the Union gets all worked up on a paltry tax that raises only a couple of hundred euros a year per taxpayer, imagine its reaction when it gets wind of a new 100% tax against non-resident, non-EU buyers that raises HUNDREDS OF THOUSANDS OF EUROS per taxpayer… bonkers.

Since January 2025, I’ve been relentlessly badgering that the Union would not allow a wayward Member State (read Spain) to enact a 100% tax on non-EU buyers that undermines core tenets of the Union.

Lately, Spain is proving most adept at undermining the unity of any international organisation it belongs to, or picking uncalled fights with other countries (Union, NATO, UN, Israel, Algeria, Argentina, etc), garnering a great deal of international controversy, for the sake of capitalising on it politically for its national audience and deflecting the real domestic issues at hand.

Bottom line, the proposal for a crazy new 100% tax on non-resident, non-EU buyers is dead on arrival. Even if it is enacted, the Union will quash it, and the Kingdom of Spain will have to pay huge compensation to taxpayers as a result, plus interest on top. Let alone lose face and tarnish its reputation in the process.

And all this, for the sake of a single politician’s ambition who is beleaguered by high-profile court cases, day in and day out. And the more politically unstable and charged Spain becomes, the crazier its laws. 

In conclusion

If the Union has decidedly started a procedure to put an end to a paltry tax that only raises a few hundred euros a year, imagine what its stance is going to be on a crazy new tax law which levies HUNDREDS OF THOUSANDS of euros per taxpayer (as in effect it DOUBLES property prices) and poses a serious threat to the movement of people and capital within the Union

The Union must defend itself, not only from foreign threats, albeit - most fundamentally - from domestic foes that threaten our unity and core values. The Union is evolving and must react to face threats to ensure its own survival. There is no strength without unity (Ní neart go cur le chéile).

Being the jaded person I am, I have to question the (very) opportune timing of this announcement, given how the IRNR has been around for decades uncontested. It amuses me to see the Union has brought this up precisely two weeks after the proposal of the new 100% tax was submitted to Spanish Parliament at May’s end. Gee, if I did not know any better, I’d say the Union is slapping Spain’s wrist like a parent does with a spoilt child, warning him to change course of action or else…

"The closer the collapse of the Empire, the crazier its laws are."Marcus Tullius Cicero (Roman statesman and lawyer).

 

At LNA, our friendly team can assist you in buying (or selling) your property anywhere in Spain. We can also get you any residence visa in Spain. Give us a call!

At Larrain Nesbitt Abogados (LNA) we have over 22 years of experience specialising in property conveyance and taxation all over Spain. We also assist clients with immigration & residency visas, and inheritance procedures (probate). You can contact us by e-mail at info@larrainnesbitt.com, by telephone on our UK line (+44) 0754 3838 218, or Spanish line (+34) 952 19 22 88, or by completing our contact form.

Please note the information provided in this article is of general interest only and is not to be construed or intended as substitute for professional legal advice. This article may be posted freely in websites or other social media so long as the author is duly credited. Plagiarizing, whether in whole or in part, this article without crediting the author may result in criminal prosecution. Ní neart go cur le chéile. VOV.

Larraín Nesbitt Abogados, small on fees, BIG on service.
2025© Raymundo Larraín Nesbitt. All Rights Reserved.

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Last Blog Entry:

Spain declares WAR on tourist rentals!

Raymundo Larraín Nesbitt, June, 30. 2025

Marbella-based Larraín Nesbitt Lawyers has over 22 years' taxation & conveyancing experience at your service. We offer a wide range of over 60 legal and corporate services. Our team of native English-speaking lawyers and economists have a long track record successfully assisting expats all over Spain. You can review here our client’s testimonials.

Copyrighted © 2025. Plagiarism will be criminally prosecuted.

By Raymundo Larraín Nesbitt
30th of June 2025

Unless you have been living under a rock over the last month, you likely already know that Spain declared war against holiday rentals, specifically illegal ones. The Spanish government launched an aggressive crackdown on tourist rentals.

Unbeknownst to most landlords, a war is being waged against them by Spain's government. The reason behind the latest witch hunt is that property and rental prices have spiralled out of control in Spain, reaching all-time highs. Most natives can no longer access housing or rentals at affordable prices (Spanish wages have barely increased over the last decade whilst inflation remains unchecked leading to a generalised loss of purchasing power). These disenfranchised voters form the core of the voters of the current government, so it has been forced to do something about the situation given the growing discontent under the sweltering heat.

The government is shifting the blame on foreigners (always useful scapegoats as they cannot vote), and tourists in particular, for the general increase in prices. The reality of course is quite different; tourist accommodations account for under 1% of properties. But hey, don't let the truth spoil a good headline! 

Today’s press reports that the government denounced over 3,500 properties in Madrid alone,. These properties were being offered as tourist accommodations. They lacked a Tourism Licence or the new rental registry code, or both.

This example is only for Madrid; in every region of Spain thousands of properties are being reported by the government for large fines as I write these lines. The government uses an army of individuals who trawl online property portals and report them to regional authorities, who then fine them (as this is a devolved competency). 

As published in our last blog (Spain’s new short-term rental registry explained) short-term rentals (and seasonal lets) MUST register with the new government short-term registry on or before the 1st of July 2025 to avoid huge fines.

Failure to comply leads to massive fines.

As admonished in several articles, the Spanish government's number one priority has become housing and rentals, specifically targeting unlicenced tourism accommodations.

To avoid large regional fines, we strongly advise you attain a Tourism Licence and also a rental code. Depending on each region, as they are devolved competencies, if you do not register the fines are up to €500,000.

LNA offers a hassle-free service where we get you the new rental code (NRA) in 8 working days (you must already have a Tourism Licence).

Who needs to register?

  • Tourist rentals (holiday homes)
  • Seasonal lets

 

If you offer a property in Spain using property platforms which enable online bookings and payments (such as AirBnb, Booking, Vrbo, etc), you must register. Idealista is not one of them.

Excluded properties

  • Long-term rentals (defined as 12 months plus)
  • Properties offered through Idealista or similar sites (which do not accept online bookings and payments)

 

By what date do I need to have this unique rental code?

By the 1st of July 2025.

Legal consequences of not registering your property

If you publish ads offering a holiday home, or a seasonal let, without using this new rental code, you will be subject to one, or more, of the following:

  • Fines and sanctions. Depending on the regulation of each autonomous community, you can be slapped with a fine of up to €500,000.
  • Your listings will be removed by platforms
  • Suspension of your ability to legally rent online going forward

 

Drop us an email, or even better, give us a call, and one of our friendly staff will get the ball rolling, ensuring you are law-compliant and avoid large fines.

At Larrain Nesbitt Abogados (LNA) we have over 22 years of experience specializing in taxation, and property conveyance. We also assist clients with immigration & residency visas, and inheritance procedures (probate). You can contact us by e-mail at info@larrainnesbitt.com, by telephone on our UK line (+44) 0754 3838 218 or Spanish line (+34) 952 19 22 88, or by completing our contact form.

Please note the information provided in this article is of general interest only and is not to be construed or intended as substitute for professional legal advice. This article may be posted freely in websites or other social media so long as the author is duly credited. Plagiarizing, whether in whole or in part, this article without crediting the author may result in criminal prosecution. Ní neart go cur le chéile. VOV.

Larraín Nesbitt Abogados, small on fees, BIG on service.
2025© Raymundo Larraín Nesbitt. All Rights Reserved.

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Last Press Entry:

Recap of Legal Actions in Spain against Banks & Others

Survey Spain, June, 21. 2025

Survey Spain is a reputable and independent firm of Chartered Surveyors managed by Campbell Ferguson. It is governed by the Royal Institution of Chartered Surveyors (RICS) and works to UK standards.

Survey Spain kindly published one of our articles: Recap of Legal Actions in Spain against Banks & Others

 

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