Deductible charges - income tax - Non Resident

[xvdbe]

The Instructions for filling out Form 215 mention, under #2 Liquidación, that (free translation!):

"As of 1 january 2010 and in order to arrive at the taxable base, the charges covered by Ley 35/2006 can be deducted......"

I found Article 23 in the 77-page law 35/2006 covering "Gastos deductibles y reducciones".

My basic Spanish and limited experience with tax matters bring me to ask for assistance:

QUESTION 1: Could someone advise me where I could find a more specific/explicit listing itemizing the (main) allowable deductible charges? (Apartment in a complex);
QUESTION 2 : The 215 Form (whether Paper of for Electronic submission) doesnot seem to have provisions (box) for entering "Deductions".
Have "Deductions" to be deducted from the "Base Imponible" first?

Thank you for any advice. Xavier

[spanish_lad]

it depends what your economic activity is, anything related to the business can be put in for the iva back -

if you have to drive, fuel receipts, new tyres etc

if you work online like i was, new monitor, office supplies etc etc

it can only be put in if it has a factura tho, receipt isnt good enough.

[spanish_lad]

and are you sure you are "non-resident" ? if you have a "green" form, that puts you on the register i think. and im pretty certain you cant work here, pay tax and not be a resident?