Own Property in Spain but Don't Live Here? You Still Have Tax Obligations.
Every non-resident with property in Spain must file annual tax returns — even if the property sits empty. Fideso handles your Modelo 210, rental income declarations, wealth tax, and property sales from start to finish.
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What Non-Resident Property Owners Must Declare in Spain
Spanish tax law creates obligations from the moment you own property — regardless of whether you rent it, use it, or leave it empty. Not filing can lead to penalties of €200+ and complications when you sell.
Imputed Income Tax
Even if your property is never rented, Spain assumes a "deemed income" based on 1.1–2% of the cadastral value. You must declare and pay this every year via Modelo 210.
Rental Income Tax
If you rent your property — whether long-term or as a holiday let — you must declare the income. EU/EEA residents can deduct expenses; non-EU residents generally cannot.
Capital Gains Tax
When you sell your Spanish property, the buyer withholds 3% of the sale price (Modelo 211). You declare the gain via Modelo 210 and can claim a refund if tax was overpaid.
Local Property Tax (IBI)
The Impuesto sobre Bienes Inmuebles is a municipal tax paid to your local town hall. It applies to all owners regardless of residency status and is due every year.
Wealth Tax
Non-residents may owe Spanish wealth tax if their Spanish-based assets exceed the applicable threshold. Rates and exemptions vary by autonomous community.
Inheritance & Gift Tax
Spanish property passed through inheritance or gift triggers tax obligations. Planning succession in advance with expert advice can significantly reduce the burden.
EU/EEA Resident vs. Non-EU Resident
Your country of tax residence determines your tax rate and what expenses you can deduct. This distinction has a significant impact on your total tax liability.
19% Tax Rate — Deductions Allowed
Lower Tax Rate
19% on both imputed and rental income — 5 points lower than non-EU residents.
Deductible Expenses
Deduct IBI, insurance, maintenance, mortgage interest, management fees, and community charges from rental income.
No Fiscal Representative Required
EU/EEA nationals can register directly with the Spanish tax agency without appointing a local representative.
Double Tax Treaties
Most EU countries have strong bilateral agreements with Spain to prevent double taxation on the same income.
24% Tax Rate — No Deductions
Higher Tax Rate
24% on both imputed and rental income — applied to gross amounts with no cost offsets.
No Expense Deductions
Rental income is taxed on the full gross amount — maintenance, insurance, and management costs are not deductible.
Fiscal Representative Recommended
Non-EU nationals should appoint a fiscal representative in Spain for tax filings and communication with AEAT.
Treaty Dependent
Relief depends on whether your country has a Double Taxation Agreement with Spain — varies significantly.
Complete Non-Resident Property Tax Service
We handle everything remotely — you don't need to be in Spain. Just send us your IBI bill and property details, and we take care of the rest.
Annual Modelo 210 Filing
We calculate your imputed income, prepare your Modelo 210, and file it with the Agencia Tributaria — accurately and on deadline, every year.
Rental Income Declarations
Annual or quarterly filings for rental income, including expense deductions for EU/EEA residents, tourist licence compliance, and platform reporting.
Property Sale & Capital Gains
Capital gains calculation, Modelo 210 filing for sale proceeds, 3% retention management (Modelo 211), and refund claims when applicable.
Wealth Tax Advisory
Assessment of your Spanish asset exposure, wealth tax calculations, and filings — including the solidarity tax and Andalusian exemptions.
Succession & Inheritance Planning
Spanish wills, cross-border inheritance tax planning, testamentary structures, and coordination with advisors in your country of residence.
NIE & Fiscal Representation
NIE application support, fiscal representative services for non-EU owners, and ongoing representation before the Spanish tax authorities.
Common Mistakes Non-Resident Owners Make
Many non-resident owners are unaware of their obligations until they try to sell — by which point penalties have accumulated. Here's what to avoid.
Assuming IBI is your only tax
Paying local property tax (IBI) does not satisfy your IRNR obligations. You must also file Modelo 210 annually, even if the property generates no rental income.
Not filing because "no one sent a reminder"
Spain does not send reminders. You are expected to file proactively. Non-compliance surfaces when you sell, inherit, or are audited.
Filing one return for co-owners
Each owner must file their own Modelo 210 for their ownership share. A joint filing is invalid and creates compliance issues.
Deducting expenses as a non-EU resident
Only EU/EEA residents can deduct rental expenses. Non-EU owners who deduct costs risk penalties for incorrect filings.
Missing the 4-month deadline after a sale
Capital gains must be declared within 4 months of selling. Late filing triggers surcharges and can delay refund of the 3% buyer retention.
No succession plan for Spanish property
Without a Spanish will, inheritance of your property follows your home country's rules — which may conflict with Spanish law and create costly delays.
Not Sure If You're Compliant? Let Us Check.
Send us your latest IBI bill and we'll assess your tax position for free. We can also help you regularise any unfiled years — the sooner you act, the lower the penalties.
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