Taxation from 2007
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With effect from 1st January 2007: a) Capital Gains Tax reduced from 35% to 18%, with no distinction between short and long term gains. b) Standard rate of Income Tax for non-residents on Spanish source falls from 25% to 24%. c) Retention on the sale of Spanish property falls from 5% to 3%.
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Maria L. de Castro, JD, MA
Lawyer
Director www.costaluzlawyers.es
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