Non – Resident Tax Spain

Any individual who owns real estate, earns income, or has capital gains in Spanish territory without being a Spanish tax resident must file. This includes owners of empty properties — the AEAT applies a mandatory “imputed income” calculation even without actual rental income.

Yes. Even if the property generates no rental income, the Spanish Tax Agency applies an annual “imputed real estate income” — typically 1.1% or 2% of the cadastral value, depending on when it was last reviewed. This must be declared via Form 210 every year.

For imputed income on empty or personally-used urban properties, the filing deadline is the full calendar year following the tax year (e.g., income from 2025 must be filed before 31 December 2026). For rental income, returns are filed quarterly.

Absolutely. When a non-resident sells a Spanish property, the buyer retains 3% of the sale price as a withholding and pays it directly to the AEAT. If your actual capital gain is lower — or you sold at a loss — you are entitled to a refund. We file the reclaim on your behalf.

No. We act as your registered tax representative before the AEAT. We file everything digitally on your behalf using our own digital certificate. You just need to send us your documents, which can be done entirely by email or through our secure online platform.

EU, EEA, Iceland, and Norway residents can deduct expenses directly related to generating rental income: IBI (council tax), community fees, insurance, repairs, and mortgage interest (proportional). Residents from countries outside this group are generally taxed on gross rental income without deductions, though treaty provisions may apply.

The AEAT can issue penalties for each unfiled year, plus late-payment interest. However, voluntary regularisation before being contacted by Hacienda generally results in reduced penalties. We can help you calculate what is owed and file all outstanding years efficiently and correctly.