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I want to buy a holiday house in Spain. What are the tax consequences in the Netherlands?

I’m an Spanish woman working and living in Holland with my boyfriend for already 9 years, we live in a rental apartment in Amsterdam and we are thinking about buying a holiday house in Spain. Could you please inform me about the Dutch tax consequences of it?

Under the tax treaty between Spain and the Netherlands a property is taxed in the country where it is located. So this means in your case that Spain has the first right to tax your holiday house in Spain. If you don’t have the 30% ruling you must officially also mention the holiday house in your Dutch tax return but you can claim a full exemption in the same tax return again to prevent double taxation. So basically you will not have to pay tax in the Netherlands on the holiday house in Spain.

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Comments (4)
Comment by live in Spain and have an apartment rented out it NL on Thu, Aug 11th, 2016 at 10:28 AM
I live in NL and want to move to Spain (and work there). In 2014 bought an apartment in NL and would like to know how much taxes shall I pay if I rented out the apartment with both mortgage or not in NL. Should I pay taxes to both countries? Thanks!
Comment by Arjan Enneman on Mon, Sep 12th, 2016 at 6:33 PM
SInce the property is based in the Netherlands you will have to pay tax in the Netherlands with respect to this property. For calculation of the tax see the article: How is a second home in the netherlands taxed? It is owned by a non resident. Or:
Comment by Samara on Tue, Oct 4th, 2016 at 6:21 PM
Hi Arjan what about properties in a country with no tax treaty with the Netherlands and no tax paid in the country where they are like Dubai. Will my foreign properties in Dubai be liable for tax in the Netherlands because there is no tax paid in Dubai and no tax treaty with Dubai ?
Comment by Arjan Enneman on Tue, Jan 3rd, 2017 at 12:50 PM
There is a tax treaty with the United Arabic Emirates of which Dubai is part of. It indicates that the Netherlands would offer an exemption up to the tax which is paid in Dubai (or max the amount which would be applicable in the Netherlands). So there may not be a total exemption in the Netherlands.
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