Spanish Non-resident Income Tax Act (NRITA) violation of EU regulations regarding valuation of Real Estate income of non-EU tax residents
Spanish Non-Resident Income Tax regulations make non-EU tax residents who obtain income from real estate located in Spain worse off than EU or the European Economic Area residents.
This discrimination violates the principles established in EU regulations and such violation was already warned by the European Commission in an opinion dated October 16, 2008, by which Spain was urged to rectify its legislation. To this day, such legislation remains in force and opens a way for its challenge.
You can read the full informative note in the related documentation.