{"id":68440,"date":"2025-09-02T17:59:47","date_gmt":"2025-09-02T17:59:47","guid":{"rendered":"https:\/\/perezdevargas.es\/?p=68440"},"modified":"2026-02-18T12:11:29","modified_gmt":"2026-02-18T12:11:29","slug":"irnr-espagne-non-residents-hors-ue-deductions","status":"publish","type":"post","link":"https:\/\/perezdevargas.es\/fr\/blog\/irnr-espagne-non-residents-hors-ue-deductions\/","title":{"rendered":"Les non-r\u00e9sidents extracommunautaires pourront \u00e9galement d\u00e9duire les frais delocation engag\u00e9s en Espagne."},"content":{"rendered":"\n<p>Le jugement rendu le <strong>28 juillet dernier par la chambre administrative de l&rsquo;Audiencia Nacional<\/strong>, \u00e0 la demande d&rsquo;un ressortissant d&rsquo;un pays tiers de l&rsquo;UE, se prononce en faveur de son droit \u00e0 d\u00e9duire de<strong> l&rsquo;imp\u00f4t sur le revenu des non-r\u00e9sidents (IRNR)<\/strong> les d\u00e9penses li\u00e9es \u00e0 des locations en Espagne, dans les m\u00eames conditions que les r\u00e9sidents de l&rsquo;Union europ\u00e9enne ou de l&rsquo;Espace \u00e9conomique europ\u00e9en.<\/p>\n\n\n\n<p>Le jugement est susceptible d&rsquo;\u00eatre port\u00e9 en cassation devant la <strong>Cour supr\u00eame<\/strong> (art. 85 LJCA) ; il n&rsquo;est donc pas d\u00e9finitif.<\/p>\n\n\n\n<p>S&rsquo;il \u00e9tait confirm\u00e9, il ouvrirait la voie \u00e0 des <strong>remboursements aux ressortissants de pays tiers<\/strong> au titre de l&rsquo;imp\u00f4t sur le revenu des non-r\u00e9sidents (IRNR), correspondant aux exercices financiers non prescrits.<\/p>\n\n\n\n<p>Le litige trouve son origine dans la r\u00e9clamation d&rsquo;un r\u00e9sident am\u00e9ricain contre la d\u00e9cision du TEAC confirmant le refus du minist\u00e8re des Finances d&rsquo;autoriser la d\u00e9duction de ces d\u00e9penses. La requ\u00e9rante a fait valoir que, conform\u00e9ment \u00e0 la jurisprudence de la CJUE, la libre circulation des capitaux pr\u00e9vue \u00e0 l&rsquo;article 63 TFUE prot\u00e8ge \u00e9galement les r\u00e9sidents de pays tiers et a invoqu\u00e9 l&rsquo;article 25 de la convention de double imposition entre l&rsquo;Espagne et les \u00c9tats-Unis, qui interdit la discrimination entre les ressortissants des deux \u00c9tats.<\/p>\n\n\n\n<p>La Cour nationale a fait droit au recours et a ordonn\u00e9 d&rsquo;interpr\u00e9ter <strong>l&rsquo;article 24.6 de la loi sur l&rsquo;IRNR<\/strong> conform\u00e9ment au droit europ\u00e9en, en \u00e9tendant son champ d&rsquo;application aux ressortissants de pays tiers. Ainsi,<strong> l&rsquo;arr\u00eat interdit<\/strong> le traitement fiscal moins favorable en raison de la r\u00e9sidence, le consid\u00e9rant comme une restriction <strong>\u00e0 la libre circulation des capitaux<\/strong>, et reconna\u00eet le droit du requ\u00e9rant \u00e0 appliquer les d\u00e9ductions dans les m\u00eames conditions que les r\u00e9sidents communautaires, c&rsquo;est-\u00e0-dire en justifiant du respect des conditions l\u00e9gales.<\/p>\n\n\n\n<p>Cet arr\u00eat constitue une nouvelle avanc\u00e9e dans le processus d&rsquo;adaptation de la l\u00e9gislation espagnole \u00e0 la r\u00e9glementation europ\u00e9enne, telle qu&rsquo;elle est interpr\u00e9t\u00e9e par la CJUE.<\/p>\n\n\n\n<p>Cette d\u00e9cision intervient \u00e0 un <strong>moment cl\u00e9<\/strong>, car, comme on le sait, le groupe parlementaire socialiste a pr\u00e9sent\u00e9 au Congr\u00e8s des d\u00e9put\u00e9s, le 22 mai dernier, une <strong>proposition de loi<\/strong> qui comprenait, entre autres mesures, la cr\u00e9ation d&rsquo;un <strong>imp\u00f4t compl\u00e9mentaire d&rsquo;\u00c9tat sur la transmission de biens immobiliers \u00e0 des non-r\u00e9sidents de l&rsquo;Union europ\u00e9enne<\/strong>.\u00a0Cette nouvelle taxe viserait \u00e0 imposer les transmissions \u00e0 titre on\u00e9reux de biens immobiliers \u00e0 des personnes non r\u00e9sidentes dans l&rsquo;Union europ\u00e9enne \u00e0 un taux de 100 % (la taxe ne s&rsquo;appliquerait pas aux premi\u00e8res transmissions, celles-ci \u00e9tant soumises \u00e0 la TVA et non exon\u00e9r\u00e9es).<\/p>\n\n\n\n<p><strong>Conform\u00e9ment \u00e0 la ligne suivie par l&rsquo;Audiencia Nacional<\/strong> et \u00e0 l&rsquo;interpr\u00e9tation de la CJUE sur le principe de libre circulation des capitaux, <strong>la nouvelle taxe devrait \u00eatre consid\u00e9r\u00e9e comme contraire au droit de l&rsquo;Union europ\u00e9enne car elle discrimine fiscalement les r\u00e9sidents extracommunautaires<\/strong>. \u00c0 cela s&rsquo;ajoute son caract\u00e8re inconstitutionnel en raison de son caract\u00e8re confiscatoire.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le jugement rendu le 28 juillet dernier par la chambre administrative de l&rsquo;Audiencia Nacional, \u00e0 la demande d&rsquo;un ressortissant d&rsquo;un [&hellip;]<\/p>\n","protected":false},"author":21,"featured_media":68268,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[301,303],"tags":[],"class_list":["post-68440","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles-dopinion","category-dernieres-nouvelles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>IRNR en Espagne : droit des non-r\u00e9sidents hors UE \u00e0 d\u00e9duire les d\u00e9penses locatives<\/title>\n<meta name=\"description\" content=\"Une d\u00e9cision de l\u2019Audiencia Nacional reconna\u00eet le droit des non-r\u00e9sidents hors UE \u00e0 d\u00e9duire les d\u00e9penses locatives dans l\u2019IRNR. 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