📌 What Is a Non-Resident for Spanish Tax Purposes?
You are considered a non-resident in Spain if:
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You spend less than 183 days per year in Spain
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Your primary economic interests are outside Spain
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You are not registered as a tax resident with the Agencia Tributaria
Even if you’re not a resident, you may still owe taxes in Spain — especially if you own property or generate income here.
💰 What Taxes Do Non-Residents Pay in Spain?
| Tax Type | Applies To |
|---|---|
| IRNR (Non-Resident Income Tax) | Property ownership, rental income, other Spanish income |
| IBI (Local Property Tax) | All real estate owners (residents or not) |
| Capital Gains Tax | Sale of Spanish real estate or assets |
| Wealth Tax | If assets in Spain exceed exemption thresholds |
| Inheritance & Gift Tax | If you inherit/gift Spanish property or money |
🏠 IRNR – Non-Resident Income Tax
Even if your Spanish property is empty, you must pay a notional tax based on its cadastral value. If rented, you’re taxed on actual rental income.
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Tax rate: 19% (EU/EEA residents), 24% (non-EU)
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No deductible expenses (except for EU/EEA taxpayers)
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Filed annually (or quarterly if renting out)
🏢 Local Property Tax (IBI)
This is a municipal tax based on the property’s cadastral value. It must be paid every year, even if you’re not renting or using the property.
⚠️ Many non-residents miss IBI deadlines, leading to fines or enforcement actions.
💸 Capital Gains Tax for Non-Residents
When you sell property in Spain:
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Capital gains tax applies at 19%–24%
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The buyer must withhold 3% of the sale price and pay it to the tax office
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You must file for a refund or adjustment based on your actual gain
We handle the full process, including cost base calculations and documentation.
💼 Wealth Tax for Non-Residents
Non-residents only pay wealth tax on assets located in Spain, such as:
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Property
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Bank accounts
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Investments
Exemptions apply up to €700,000 per person, but each region may have specific rules.
🧾 Do I Need to File Modelo 210?
Yes — Modelo 210 is the form used to declare and pay non-resident tax (IRNR). Depending on your situation, it may need to be filed:
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Annually for empty properties
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Quarterly for rentals
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One-time for property sales
🗓️ Key Non-Resident Tax Deadlines
| Filing Type | Deadline |
|---|---|
| IRNR (rental) | End of each following quarter |
| IRNR (non-rental) | December 31 (yearly) |
| Capital gains | Within 4 months of sale |
| IBI | Varies by municipality |
Missing a deadline may lead to penalties or issues with the property registry.
⚖️ How a Tax Lawyer Can Help
✅ File all forms (Modelo 210, capital gains, IBI)
✅ Ensure compliance with local and national rules
✅ Help recover 3% withholding tax from sales
✅ Advise on inheritance, rental income, and ownership structures
✅ Communicate with Spanish tax authorities on your behalf
📞 Speak with a Non-Resident Tax Lawyer Today
Whether you rent your home, plan to sell, or simply want to avoid penalties, we’ll guide you through your Spanish tax obligations with confidence.
👉 Book your consultation now to discuss non-resident tax in Spain.