Spain's 'discriminatory' expats' tax faces court ruling

BRITONS’ favourite European sunspot has been accused by Brussels of discrimination against non-resident taxpayers.

- By James Knuckey

The European Commission has referred Spain to the EU’s Court of Justice, saying it “failed to remedy an infringement in relation to the free movement of capital”.

More British expats live in the country than anywhere else in the EU. About 412,000 were residents as of November 2023.

Non-residents live in the country for fewer than 183 days a year. Yet they must still pay tax on properties they own, or on income earned from employment in Spain.