Non-Resident Tax in Spain: A Complete Guide for 2025

Introduction

If you own a property in Spain but are not a resident, it is crucial to understand your tax obligations. Non-Resident Tax (Impuesto sobre la Renta de No Residentes, IRNR) applies to anyone who is not fiscally resident in Spain but owns property or earns income in the country. Failing to comply with these obligations can result in fines and penalties. Here is everything you need to know about non-resident tax in 2025.

What is Non-Resident Tax?

Spain’s non-resident tax applies to foreign property owners and individuals with income from Spain. This includes:

• Imputed Income Tax (Renta Imputada): If your property is not rented out, you must pay tax on a notional income based on the cadastral value of the property.
• Rental Income Tax: If you rent out your property in Spain, you must pay tax on the rental income.
• Capital Gains Tax: If you sell a property in Spain as a non-resident, you must pay tax on any profits.

Current Tax Rates for Non-Residents in 2025

• EU/EEA Citizens: 19% on rental income and capital gains.
• Non-EU/EEA Citizens: 24% on rental income and capital gains.

For rental income, only EU/EEA citizens can deduct certain expenses, such as property maintenance, insurance, and mortgage interest.

Filing Your Non-Resident Tax

Filing non-resident tax in Spain is a complex process, and mistakes can lead to fines or unnecessarily high taxes. To avoid errors and optimize your tax situation, it is recommended to use a professional service.

Taxadora offers a seamless solution for filing your non-resident tax online. We ensure your tax return is correctly completed and that you do not pay more than necessary.

Learn more and file your tax return easily here: File Non-Resident Tax in Spain (Modelo 210).

Important Deadlines

• Imputed Income Tax (Renta Imputada): For properties that are not rented out, the tax return must be submitted by December 31, 2025.
• Rental Income Tax: As of 2024, this tax must be filed annually instead of quarterly. The tax return for rental income earned in 2024 must be submitted between January 1 and January 20, 2025.

Consequences of Not Paying Non-Resident Tax

If you fail to pay your non-resident tax on time, you may face:

• Late payment fees and interest
• Problems when selling your property in the future
• Risk of enforcement action from the Spanish tax authorities

To avoid these issues, it is strongly recommended to use a professional service like Taxadora.

Summary

• Non-resident tax applies to all foreign property owners in Spain.
• Imputed income tax must be paid even if the property is not rented out.
• Tax rates for 2025 are 19% for EU/EEA citizens and 24% for others.
• Tax returns must be filed on time to avoid fines and complications.
• Taxadora offers a professional and hassle-free service to help you file your tax return.

Need help with your non-resident tax? File online easily with Taxadora! Learn more here.