Non res tax- ouch!!

That would mean the lady of the house, Sra Rodriguez, could not vote in local elections, could not access health services where she really lives, not access any benefits where she lives nor any of the multitude of things only the resident of an area can. 

Haven't really thought this through, have you. Unless, of course, you know all these people that do it. 

Not to mention the fact that it's got nothing to do with who lives where; rather, who owns what. If it was that simple, I'd make Sra.Roberto go and live in my trastero, so I don't have to pay imputed income tax on it 

Roberto, your "who owns what" position supports Kavanagh. The second home would be owned by the wife who wouldn't necessarily want to live there, she might well want to live with her husband....as is actually the case in my family.....like many people we took tax advice and split up ownership of assets between family members, if for no other reason than doing one's best to lawfully sidestep death duties.

GuyT, that is oK for inheritance tax since there will be no transfer of assets upon death of the grantor.

 However, as I said much earlier, the imputed tax is levied on all real estate property that is used by the owners, so having a wife or family member living in one and the husband or family member living in the other one does NOT avoid the imputed income being added to the tax base of the owner.  This applied to both residents and non-residents and to all property used by the owners, primary residence, holiday residence or any other residence available for owner use whether it is used or not.

The strategy mentioned by Kavanagh does not work.

The only possibility might be by signing a rental contract with a family member, but there needs to be proof that the family member is paying actual rent at market price.  If the family member is the wife, even this does not work if like, most couples, the tax is paid by the family unit, because there are tax advantages iin doing so, although not for the imputed part of the income.

Thanks for the input.

Wait, so we are talking about an inheritance tax? As I know, there is no transfer of assets upon the grantor's death, so that's something ok. That's why the inheritance tax wasn't yet deducted from your account.

With all these propertyTaxes  that Spain has ..I often wonder why the Spanish government are still skint ..even after collecting the Taxes especially the Taxes from none resident holiday home owners  .. .the Spanish government is still skint... Spain joined the so called EU in 1986 they joined the EU because they were skint they are still members of the EU in 2022 and remain skint.

The imputed income is an income that is not actually received but rather deemed as having been received.

If Spain is skint what does that make the UK?

It is simply a discriminatory stealth tax, mainly targeted on non resident property owners. If you don’t like it, don’t buy in Spain.

Baz1946 in answer to your question if Spain 🇪🇸 is skint..them what does that make the UK 🇬🇧...The UK 🇬🇧 is still the fifth  riches country in the world..hope that answers you question. 

But what is clear is that, for all the government's talk of booming Britain and sclerotic Europe, the UK is substantially poorer than large chunks of the continent: western Germany, northern Italy, Scandinavia and the low countries.

This government can make up any excuse it likes about how rich the UK is, hardly going to let on that the UK is getting poorer by the week, now is it.

The UK is going down the pan, like it or not, believe it or not, rose coloured specs wont ever save the day.

The UK government has done a wonderfull job of covering up just about everything they could, thought the last two years of outgoings for so called covid proved that.

A country is much the same as a business. It’s wealth will depend on it’s financial income and it’s expenditure. If a country spends more than it earns it will eventually go bankrupt.

Countries that do well are those with profitable affordable resources and products that are in demand for export to other countries. If a county’s or business’s expenditure spiral out of control or become excessive it’s products and/or services usually become unaffordable. A major factor can be efficiency and cost of labour.

Spain certainly shows the UK an example of gaining foreign income with the non resident tax.  Non residents who own a Spanish property are limited to the time they can occupy their property each year, but they still have to pay the same full annual property taxes as residents do, but in addition they have to pay this mythical non resident tax. I call it the Paul Daniels tax. All kept very secret when buying your Spanish holiday home. This is Spain’s example to the UK of how to milk a foreigner.

Not sure UK would pass this tax as it seems discriminatory, if you own two homes and you are a Spanish resident you don't pay, if you are a foreigner you do, I'm one but I think it's a good tax, unfair but good, before you all judge life is unfair 

Maybe the UK wouldnt pass this type of 'Worded'  tax, but if you own two in the UK you pay two lots of council tax, plus quite a few other taxes, and then you would still have to prove you dont rent out one of them.

I don’t think the UK impose this discrimination tax because it would send the wrong message and deter long term foreign investment. Whereas Spain takes a more short term view of milk the foreigner today and sod long term foreign investment.

In the UK it is supposed to be HMRC to prove you receive rental income, however they have a neat system of making it up and issuing you with an unproved assessment, then the onus is on you to disprove the assessment.

As you mature in life your views on justice, fairness and morals become more the reality that they are just fantasy.

"....if you own two homes and you are a Spanish resident you don't pay, if you are a foreigner you do, .....`'

All Spanish residents are liable to imputed rent on a second home whether it's in Spain or elsewhere unless it's rented out.