Spain’s 2025 Tax Control Plan: What Non-Resident Property Owners Need to Know

The Spanish Tax Agency’s Annual Tax Control Plan for 2025 is now in force—and it’s shining a spotlight on non-resident property owners. If you own real estate in Spain but live abroad, this post is must-read: it explains the new audit focus areas and why acting early with Taxadora’s help is your best defense.

What’s New in the 2025 Audit Focus?

According to a consultancy, the Spanish tax authorities have prioritized enforcement in three key areas:

  • Rental income from non-resident landlords
    Owners renting out property are required to file Modelo210 annually. Missing or inaccurate declarations may prompt tax audits, penalties, interest charges, and backdating.

  • Capital gains from property sales
    Selling property in Spain also demands filing Modelo210 for capital gains. The Tax Agency has flagged undeclared gains as a high-risk area for enforcement.

  • Wealth tax compliance
    Non-residents are liable for Wealth Tax (Impuesto sobre el Patrimonio) on assets held in Spain. While certain regions like Madrid or Valencia offer high exemption thresholds, audits are increasing—especially where assets exceed local thresholds.

Additionally, new procedures are being rolled out in line with the EU FASTER Directive, improving how dividend refund claims for non-residents are handled—going live through 2025 and expected to be fully operational by 2030.

What This Means for You as a Non-Resident Owner

Risk Area

Potential Consequence

Rental Income

Audits, fines, retroactive tax plus interest

Capital Gains

Additional assessments and enforcement actions

Wealth Tax

Possible scrutiny or penalties if not declared

Dividend Refunds

Changes to refund procedures could impact cash flow

Filing accurately and proactively isn’t just prudent—it’s essential.

How Taxadora Helps Non-Residents Stay Ahead

Taxadora specializes in guiding non-resident property owners through complex Spanish tax requirements:

  • Timely Modelo210 filings for both rental income and capital gains.
  • Wealth Tax reviews and filing, tailored to the region where your property is located.
  • Dividend refund support under updated EU procedures.
  • Audit readiness—we ensure filings are consistent, well-documented, and defensible.
  • Proactive alerts for upcoming deadlines and regulatory shifts.

In today’s enforcement climate, compliance with confidence is your strongest asset.

 

Final Takeaway

Spain’s 2025 Tax Control Plan shows the Tax Agency is closely targeting undeclared rental and sale income—and pushing wealth tax compliance—among non-resident property owners. The tougher compliance environment underscores the importance of accurate, timely filings.

Don’t wait for an audit to act. Let Taxadora guide your Modelo210 submissions, wealth reporting, and dividend matters—so you can focus on your investment, not tax stress.

 

vilho

Article written by Vilho Heiskanen

Expert in international taxation for private individuals. He combines deep advisory experience with a passion for building technology that simplifies the complexities of Spanish tax compliance. As the founder of Taxadora, he’s on a mission to modernize cross-border taxation with smart, accessible solutions.

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Taxes for Non Residents

You are classified as a non-resident if you spend less than 183 days in Spain and usually pay taxes in another country. Non-residents with property or income in Spain must declare specific taxes, such as property taxes or rental income, using forms like Modelo 210.
Modelo 210
Non-Resident Tax
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34,95€
Tax declaration for non-residents owning property in Spain. We handle everything remotely.
Modelo 210
Rental Income Taxes
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49€
Non-residents who rent out their property in Spain must declare their rental income yearly.
Modelo 210
Tax From Property Sale
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198€
Non-residents who sell their property must declare capital gains and reclaim the 3 % tax withholding within 4 months.

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Taxes for Residents

You are considered a tax resident in Spain if you spend more than 183 days per year in the country. Being a resident means you are required to declare your global income, regardless of where it is earned, and file taxes annually in Spain.
Modelo 100
Taxes for Residents in Spain (IRPF)
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123€
Residents in Spain must declare their global income yearly, regardless of their visa or permit.
Modelo 720
Foreign Assets Declaration
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148€
Residents in Spain with foreign assets must declare them to avoid fines, even without owing taxes.
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