Tax & Accounting
Non-resident tax in Spain
Non-residents with Spanish property or income have their own annual obligations. We manage them (Modelo 210, rental income, withholdings) so filings are correct, on time and coordinated with tax in your home country.
What it is
Non-residents pay Spanish non-resident income tax (IRNR) on income arising in Spain. For property owners, this applies whether or not the property is let: an unlet property generates imputed income, and a let property generates rental income. Both are declared on Modelo 210.
The rules differ for residents of the EU and EEA and for everyone else, including which expenses can be deducted and the rate that applies. We handle the filings and make sure the same income is not taxed twice.
When it is useful
- You own property in Spain but live elsewhere
- You let a Spanish property, long-term or as a holiday rental
- You receive other Spanish-source income as a non-resident
- You have sold, or plan to sell, a Spanish property
- Past years’ filings may be missing or incorrect
- You need Spanish and home-country tax to line up
What we handle
Scope is agreed up front; not every engagement needs every area.
Modelo 210
Non-resident income tax returns for imputed and rental income.
Rental income
Income declared and, where eligible, related expenses deducted.
Withholdings
Withholdings on Spanish-source income applied and filed correctly.
Local taxes
The annual municipal property tax (IBI) and its calendar.
Home-country tax
Coordination so Spanish tax is credited where a treaty allows.
Regulatory changes
Updates that affect your position, explained as they arise.
How we work
Review
Your property, income and filing history in Spain.
Calculate
The tax due under the rules that apply to your residence.
File
Returns prepared and submitted on time.
Maintain
An annual calendar so nothing is missed.
Typical situations
Illustrative situations, not client case studies.
A non-resident owner letting a property in Palma
Rental income, deductible expenses, Modelo 210 filings and the interaction with tax at home.
An owner who has never filed for an unlet holiday home
Imputed income for the years concerned, and putting the position in order.
Questions
Do I need to file if my property is not let?
Yes. Spanish tax rules treat an unlet property as generating imputed income, which is declared annually on Modelo 210.
Can I deduct expenses from rental income?
Residents of the EU and EEA can deduct expenses directly related to the rental, in proportion to the days the property was let. Residents of other countries cannot deduct expenses.
Adviser
Luis Rendón leads Worldwide Framework and its Tax & Accounting practice, the foundation of the firm.
Tell us what you own in Spain and where you live. We will tell you what is due.
Discuss your non-resident obligationsConfidential and without obligation.