If you live outside Spain but own property, earn income, or hold assets here, you’re subject to non-resident tax rules. Many expats assume they’re exempt from Spanish taxes — but that’s a costly mistake.
In this article, we explain:
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Who is considered a non-resident
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The taxes you must pay
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The forms you need to file (especially Modelo 210)
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How to avoid fines and penalties
🧭 Who Is a Non-Resident for Tax Purposes?
You’re a non-resident taxpayer if you do not meet the criteria for Spanish tax residency, such as:
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Spending fewer than 183 days in Spain in a calendar year
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Having no main economic center in Spain
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Not having your family based in Spain
✅ You still owe taxes in Spain if you own assets, earn income, or rent property here — even part-time.
🏠 Taxes Non-Residents Must Pay in Spain
Let’s break down the main taxes that apply to non-residents:
📄 1. Impuesto sobre la Renta de No Residentes (IRNR)
This is the non-resident income tax, and it applies to:
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Rental income from Spanish property
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Capital gains from selling Spanish assets
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Interest, dividends, and other Spain-based income
Tax Rates:
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24% (general rate for non-EU/EEA residents)
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19% (for EU/EEA residents with tax certificate)
💡 No deductions allowed unless you’re from the EU/EEA.
🏘️ 2. Annual Deemed Income Tax (Imputed Rent)
If your Spanish property is:
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Not rented, and
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Used occasionally (e.g., vacation home)
…you still owe tax on its “imputed rental value”.
This is calculated as:
1.1% to 2% of the property’s cadastral value, taxed at 24% or 19%.
🧾 3. Modelo 210 – The Must-File Tax Form
All non-resident taxes (rentals, deemed income, capital gains) are declared via Modelo 210.
Filing Frequency:
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Quarterly for rental income
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Annually for deemed income
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Within 4 months of a property sale
Failing to file this form can lead to interest, surcharges, or embargoes on your property.
🏠 4. IBI – Local Property Tax (Impuesto sobre Bienes Inmuebles)
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Paid annually to your local municipality
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Based on the cadastral value of your property
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Varies by region, usually €200–€1,000+
Even if your property is vacant, IBI must still be paid.
💸 5. Capital Gains Tax (CGT)
If you sell a Spanish property or other assets:
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CGT is 19% on net profit
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Spanish notaries withhold 3% at the time of sale as an advance payment
You’ll declare the actual gain via Modelo 210.
⚠️ Common Mistakes to Avoid
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❌ Ignoring imputed income if your property isn’t rented
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❌ Assuming that IBI is the only property-related tax
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❌ Failing to declare rental income — even short-term Airbnb stays
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❌ Missing Modelo 210 deadlines
Non-compliance can lead to:
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Tax audits
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Frozen bank accounts
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Legal embargoes on your Spanish property
✅ Tips for Non-Resident Tax Efficiency
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✔️ Work with a Spanish tax advisor or lawyer to ensure filings are on time
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✔️ Consider registering as a resident if you spend more than 183 days in Spain
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✔️ From the EU/EEA? Submit a tax residency certificate to benefit from lower rates
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✔️ Keep digital records of leases, income, expenses, and IBI payments
📞 Need Help With Non-Resident Taxes in Spain?
Whether you rent a coastal property, sold your Spanish home, or just need to file Modelo 210 — we’re here to help.