Paying taxes as a non-resident with Spanish property? Non-residents who own property in Spain are often not aware of their fiscal obligations.

In this post, I would like to discuss the main obligation non-residents have owning property in Spain.

Paying taxes as a non-resident with Spanish property? Non-residents who own property in Spain are often not aware of their fiscal obligations.

In this post, I would like to discuss the main obligation non-residents have owning property in Spain.

This information is particularly interesting for:

• every person who does not live in Spain (non-residents, those individuals who live less than 183 days in Spain)
• you own property in Spain and you rent it out
• you own property in Spain without renting it out

Imputed tax:

If you don’t rent out for the whole year or the property is empty during specific periods of the year, you have to pay taxes once a year. This is called the imputed tax. The basis is 1.1% of the catastral value (provided that the catastral value has been updated within the last ten years).

Tax on rental income:

If you rent out you have to declare your rental income in Spain and pay taxes on it.

How does this work?

• You use model 210.
• You have to submit one tax declaration for every property, every owner and every tenant.
• The tax declarations on the rental income have to be submitted every year in January, April, July and October.
• The imputed tax has to be submitted once a year.
• For non-residents living within the European Union the tax rate is 19%. For non-residents living outside the European Union it is 24%.

Should you need help with submitting the tax declarations as a non-resident,

please contact us.

© Quilantro, Lilian Hermans