Non-Resident Tax in Spain: Complete Guide

If you own property in Spain but don't live here, you have non-resident tax obligations. This guide explains all taxes non-residents must pay.

Who is a Non-Resident?

You're a non-resident for tax purposes if you:

• Spend less than 183 days in Spain per year
• Don't have your main economic interests in Spain
• Don't have your family living in Spain

Non-residents only pay tax on Spanish-source income, not worldwide income.

Non-Resident Property Tax

Imputed income tax (Modelo 210) for property owners:

• Who pays: Non-residents who own property in Spain (even if not rented)
• Tax rate:
  • EU/EEA residents: 19%
  • Non-EU residents: 24%
• Taxable amount:
  • 1.1% of cadastral value (if updated after 1994)
  • 2% of cadastral value (if not updated)
• Example:
  • Cadastral value: €100,000
  • Imputed income: €100,000 × 1.1% = €1,100
  • Tax due: €1,100 × 19% = €209/year
• Filing deadline: December 31 each year

Rental Income Tax

If you rent out your Spanish property:

• Tax rate:
  • EU/EEA residents: 19% on net income
  • Non-EU residents: 24% on net income
• Deductible expenses:
  • Property management fees
  • Repairs and maintenance
  • Community fees
  • IBI (property tax)
  • Insurance
  • Utilities (if you pay them)
• Filing:
  • Quarterly returns (Modelo 210)
  • Due: April 20, July 20, October 20, January 20
• Example:
  • Quarterly rental income: €3,000
  • Expenses: €500
  • Net income: €2,500
  • Tax: €2,500 × 19% = €475

Capital Gains Tax

When you sell Spanish property:

• Tax rate:
  • EU/EEA residents: 19%
  • Non-EU residents: 24%
• Taxable gain:
  • Sale price minus purchase price
  • Minus buying/selling costs (notary, registry, agent fees)
  • Minus improvements (with receipts)
• Retention:
  • Buyer withholds 3% of sale price
  • Pays to tax office on your behalf
  • You claim refund if retention exceeds actual tax
• Filing:
  • Modelo 210 within 3 months of sale
• Example:
  • Sale price: €300,000
  • Purchase price: €200,000
  • Costs: €20,000
  • Capital gain: €80,000
  • Tax: €80,000 × 19% = €15,200
  • Retention: €300,000 × 3% = €9,000 (paid by buyer)
  • You pay additional: €6,200

Filing Requirements

How to file non-resident taxes:

• Online:
  • Via Sede Electrónica de la AEAT
  • Need digital certificate or Cl@ve PIN
• Through representative:
  • Appoint fiscal representative in Spain
  • Usually a gestoría or lawyer
  • Recommended for non-residents
• Required forms:
  • Modelo 210: Non-resident income tax
  • Modelo 211: Withholding tax (if applicable)

Penalties for Non-Compliance

Penalties for not paying non-resident tax:

• Late payment:
  • 5-20% surcharge on tax due
  • Plus interest (3-4% annually)
• Non-filing:
  • €100-€6,000 fine
  • Plus tax due and interest
• Serious cases:
  • Up to 150% of tax due
  • Potential criminal charges for fraud

Spain is cracking down on non-resident tax compliance, so it's essential to stay current.