Johnz,
Thank you for the contribution,
I trust it was recent as I see from their website they don't have a tax guide foe 2021 yet!
The paragraph I am interested most in is this one:
"The ‘all costs included’ tenancy agreement is perfectly sensible and gets around most of the disadvantages of 3rdcountry residents. We used to use this many years ago for clients when all non residents had to pay tax on gross rent. The EU resident costs deduction is actually quite recent and forced on Spain by the EU."
This is interesting as it confirms that allowing the deductions from the rent was relatively recent and forced onto Spain under EU law.
The dofficulty is that the UK is now a '3rd Country' and therefore from this I assume that a ''all costs included' tenancy agreement is what is needed. I interpret this as meaning that a provision is in the tenency agreement that the tenant has to pay all costs. Would be interesting to see the details of this way around decising what the 'gross is.
As I said befors, I'm happy to pay the fixed costs, IBI etc but don'y see why we should be double taxed on Utility fees which coult be 200+euros a month.