Your Q&A Guide, Summary Table, and Easy Calculator

Two recent Spanish Supreme Court decisions (29 Oct 2025 and 3 Nov 2025) have changed the tax landscape for non-residents who own assets in Spain.

You may now be entitled to:

• A reduction of your current Wealth Tax / Solidarity Tax
• Refunds of taxes already paid (from 2021 onward)

Below is everything you need to know — in the simplest possible format.

The two Court decisions can be downloaded from the links provided below.

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1. Q&A — Quick Answers for Clients

1) What has the Supreme Court decided?

That non-residents must be allowed to apply the same 60% combined Personal Income Tax (PIT) + Wealth Tax limit that residents use.
If your total tax exceeds 60% of your taxable income, your Wealth Tax must be reduced.

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2) Who benefits from this?

Any non-resident who owns assets in Spain and is taxed under the “real obligation” regime, including:

• EU and EEA residents
• UK residents
• U.S. residents
• Swiss residents
• Residents of any third country

Because the ruling is based on free movement of capital (Article 63 TFEU), which applies to EU–third-country flows as well.

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3) Which taxes are affected?

• Spanish Wealth Tax (Impuesto sobre el Patrimonio)
• Solidarity Tax on Large Fortunes

Both must now respect the 60% combined limit for non-residents.

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4) Which years can I claim refunds for?

All non-prescribed years, usually:

• 2021
• 2022
• 2023
• 2024 (depending on your filing date)

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5) What income counts toward the 60% limit?

Your taxable personal income in your country of residence,
treated as equivalent to Spanish PIT for the calculation.

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6) How do I get a refund?

You must request:

• A rectification of your Wealth Tax / Solidarity Tax return
• A refund of undue payments

We can prepare the full submission and argumentation.

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7) Is it safe to claim?

Yes.
These Supreme Court decisions are binding case law, giving strong legal certainty.

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2. Summary Table: Before and After the Supreme Court Ruling

Situation	Before	After Supreme Court
Non-residents	No right to 60% limit	Full right to the 60% limit
Foreign income tax	Ignored	Must be counted toward the limit
Wealth Tax / Solidarity Tax	Paid in full	Can be reduced
Refunds for past years	Not possible	Possible from 2021 onwards
UK / US / Swiss residents	Excluded	Included
Risk of claim	Unclear	Safe, backed by case law

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3. Quick Calculator — Do You Qualify for a Refund?

You only need two numbers:

A) Your Wealth Tax / Solidarity Tax paid in Spain

B) Your taxable personal income in your country of residence

Then do this:

Step 1:

Calculate 60% of your taxable income:

0.60 × B = C (your maximum allowable combined tax)

Step 2:

Add your taxes:

(Spanish Wealth/Solidarity Tax A) + (any Spanish PIT, if applicable) = D

Step 3: Compare C and D

• If D > C, then you overpaid.
• You are likely entitled to a refund.

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Example (Simplified)

• Wealth Tax paid in Spain: €12,000
• Income tax paid abroad: €15,000
• 60% limit = €9,000

Since €12,000 > €9,000 → You likely overpaid and may claim a refund.

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4. How We Help

CostaLuz Lawyers can:

• Review your Wealth Tax / Solidarity Tax returns
• Calculate your 60% limit
• Prepare refund claims and rectification requests
• Represent you before the Spanish Tax Agency
• Optimise your future tax planning under this new legal framework

This is a major opportunity for non-residents with property or assets in Spain.

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Want to check if you qualify?

Contact us and we will analyse your case quickly and clearly.

About CostaLuz Lawyers and the Author

You can read testimonials from hundreds of satisfied clients, going back to 2006, on our website, on Google Reviews and on EyeonSpain.

Reviewed by María de Castro, Abogado no. 2745, Ilustre Colegio de Abogados de Cádiz. CostaLuz Lawyers has supported international buyers since 2006 on EyeonSpain  with guidance and advice on the legal aspects of life in Spain. Included in the lawyers lists of the UK and Ireland embassies. Updated 22 Nov 2025.

María Luisa de Castro’s work, founder of CostaLuz Lawyers, is backed by a strong presence in specialist media and professional directories. Her track record as a Property Law and Consumer Real Estate Law (Derecho de Consumo Inmobiliario) specialist can be seen in her guides for international audiences on Expatra, in her long-running blogs on Spanish off-plan protection and Ley 57/1968 on EyeOnSpain , in her legal analysis for Confilegal and Legal Today, and in her contributions for the Spanish Bar Council (Consejo General de la Abogacía Española)

Her work is also profiled on international retirement and expat platforms such as Retirement Abroad, and has been highlighted by expat media including The Olive Press News Spain and The Local Spain among other specialist expat and legal forums.

Her legal work has also been featured or referenced in respected international and Spanish media, including The Telegraph, The Times, the BBC, El País and El País English, The Local Spain, The Olive Press and other reputable outlets, particularly in connection with landmark court rulings on Ley 57/1968 and Spanish consumer protection.

CostaLuz Lawyers is also included in the official lists of English-speaking legal professionals for British and Irish nationals in Spain, as compiled by the UK government’s “Spain: list of lawyers” and by the Embassy of Ireland in Spain and its honorary consular network.