Non-Resident Tax in Spain: Complete Guide

Introduction

If you own property in Spain but do not live there, you are subject to Non-Resident Income Tax (IRNR).

This applies whether your property is rented out or left empty. Understanding your obligations is essential to avoid penalties and ensure full compliance with Spanish tax law.

At Taxadora, we help non-residents file their taxes correctly and efficiently.

Explore our non-resident tax services:

https://taxadora.com/non-resident-tax-modelo-210-spain/

What Is Non-Resident Tax in Spain?

Non-Resident Income Tax (IRNR) applies to individuals who:

• Are not tax residents in Spain

• Own property or earn income in Spain

It covers three main situations:

1. Imputed Income Tax (Renta Imputada)

If your property is not rented, Spain assumes it generates a notional income.

• Based on 1.1% or 2% of cadastral value

• Taxed at 19% (EU/EEA) or 24% (non-EU)

• Declared annually via Modelo 210

2. Rental Income Tax

If your property is rented out:

• EU/EEA residents: taxed at 19% on net income (deductions allowed)

• Non-EU residents: taxed at 24% on gross income (no deductions)

Learn more about rental income taxation:
https://taxadora.com/rental-income-taxes-in-spain/

3. Capital Gains Tax

If you sell your property:

• Taxed at 19% for all non-residents

• A 3% withholding is applied at sale

• Final tax is calculated via Modelo 210

Learn more about capital gains tax:
https://taxadora.com/capital-gains-taxes/

Tax Rates for Non-Residents

• EU/EEA residents: 19%

• Non-EU residents: 24% (rental income)

• Capital gains: 19% for all

Important:

• Only EU/EEA residents can deduct expenses on rental income

• Non-EU residents are taxed on gross income

Filing Your Non-Resident Tax

All non-resident taxes are filed using Modelo 210.

This must be done:

• Annually for imputed income

• Annually (since 2024) for rental income

• After sale for capital gains

Filing errors can result in:

• Overpaying tax

• Delays in refunds

• Penalties from the tax authorities

Key Deadlines

• Imputed income: 31 December of the following year

• Rental income: 20 January of the following year

• Capital gains: within 4 months of sale

Staying on top of deadlines is essential to avoid surcharges.

Consequences of Non-Compliance

Failing to declare non-resident tax can lead to:

• Late payment penalties and interest

• Tax audits and investigations

• Issues when selling your property

• Enforcement actions by Spanish authorities

Spain is increasing cross-checks between property records, utilities, and tax filings—making compliance more important than ever.

How Taxadora Can Help

At Taxadora, we offer:

• Full Modelo 210 filing service

• Accurate tax calculations

• Deadline tracking and reminders

• Support with multiple properties

• Assistance with capital gains and refunds

We make non-resident tax simple, fast, and stress-free.

Final Thoughts

Non-resident tax in Spain is a mandatory annual obligation for property owners.

Whether your property is rented or empty, you must declare it correctly to avoid penalties and unnecessary costs.

With the right support, the process is straightforward.

Taxadora ensures your taxes are filed correctly—so you stay compliant and in control.