Tag #Infringement Proceedings

How does Spain's tax on imputed rental income for second homes specifically violate EU principles of free movement?

Spain's tax on the imputed rental value of second homes, a 2% levy on the cadastral value, affects both residents and non-residents. The EU argues this disproportionately impacts non-residents, hindering free movement of workers and capital, violating the Treaty on the Functioning of the European Union (TFEU) and the Agreement on the European Economic Area (EEA).