Imputed tax requirements
I have just been reading Jim's guides to taxation and living in Spain which are a fantastic resource and so helpful.
I'd appreciate if somebody could help me with this question, suppose you just rent out your property in July and August which is the third quarter. It's clear you would be required to make a submission and pay the appropriate tax for the third quarter.
Now if you use the property yourself for the other three quarters, for example as a non resident EU citizen you could live there up to six months at a time.
Are you required to make a declaration and pay imputed tax for this nine month period , most of which you would be living there.??
I would love to get some feedback.