If you own a property in Spain but you are not tax resident in Spain, you may have to pay Non-Resident Income Tax (IRNR) and file Form 210. This applies not only when you rent out the property, but also in many cases when the property is kept for your own use or remains empty for part of the year.
Understanding your tax position is essential if you want to avoid penalties, late-filing issues and unnecessary stress. In this guide, we explain who must file Form 210, how non-resident property tax is calculated, the main deadlines, and what happens if you rent out or sell your Spanish property.
What is tax residence in Spain?
Tax residence in Spain is not the same as having a residence document. For tax purposes, a person is generally considered resident in Spain if they spend more than 183 days in Spain during the calendar year, or if the main centre of their economic interests is located in Spain. There is also a family presumption in certain cases.
If you are tax resident in Spain, you are normally taxed on your worldwide income. If you are not tax resident in Spain, you are taxed only on income obtained in Spain, including certain income linked to real estate located in Spain.
Who must file Form 210 in Spain?
Form 210 is the main return used by non-residents without a permanent establishment in Spain. For foreign property owners, it is commonly used in three situations:
when the property is for your own use or is empty for all or part of the year,
when the property is rented out and generates rental income, and
when you sell the property and must declare the capital gain or claim a refund after the 3% withholding.
You can also read our detailed Form 210 in Spain guide if you want the filing process explained step by step
Do I need to pay tax if my property is not rented?
Yes, in many cases you do. Non-resident individuals who own an urban property in Spain for their own use, or keep it empty, are generally taxed on imputed income. This is one of the most misunderstood Spanish tax rules for foreign owners.
f you rent out your property for part of the year and keep it for private use or leave it empty for the rest of the year, you may need to file separate Form 210 returns for each period.
In practice, this means that even if the property does not produce rental income, you may still need to file Form 210 and pay tax each year.
You have to fill in the non-resident tax (form 210) for your property in Spain for the days you rent the property and another one for the days you do not rent it.
If the property has two owners, each owner usually files their own Form 210 in proportion to their ownership share. If the property is rented for part of the year and kept for private use for the rest, each owner may need one return for rental income and another for imputed income.
How to calculate non-resident tax in Spain?
For imputed income, the tax base is calculated using the cadastral value of the property shown on the IBI receipt. The general rule is:
1.1% of the cadastral value if the cadastral value has been revised, modified or determined by a general valuation process and is within the applicable period,
2% in other cases.
That tax base is then multiplied by the applicable tax rate:
19% for residents in the EU, Iceland, Norway and, since 11 July 2021, Liechtenstein,
24% for other taxpayers.
No expenses are deductible for imputed income. If you owned the property for only part of the year, or rented it out during part of the year, the calculation must be apportioned by days.
Example of imputed income tax
Let’s assume the cadastral value of the property is 200,000 € and the applicable imputation percentage is 1.1%:
Imputed income: 200,000 € × 1.1% = 2,200 €
If the owner is resident in an EU country, the tax rate is 19%:
Tax payable: 2,200 € × 19% = 418 €
What if the property is rented out?
If you rent out your Spanish property, the tax treatment changes. In that case, Form 210 is used to declare the rental income obtained in Spain.
As a general rule, rental income is filed quarterly within the first 20 calendar days of April, July, October and January.
Since 2024, annual grouping may also be possible in certain cases of leased or subleased property income.
If the property is rented only for part of the year and kept for your own use or empty for the rest of the year, you may need to file both:
Form 210 for the rental income period, and
Form 210 for the imputed income period.
For rental income, the general rule is that non-residents are taxed on the gross income.
However, residents in another EU Member State or in certain EEA States with applicable mutual assistance rules may deduct certain expenses directly linked to the Spanish rental income.
Deadlines for paying non-resident property tax in Spain.
For imputed income on urban property for own use, Form 210 is filed during the calendar year following the tax year, because the accrual date is 31 December each year.
For rental income, the general filing periods are the first 20 calendar days of April, July, October and January, depending on the quarter in which the income accrued. Zero-quota returns are filed from 1 to 20 January of the following year.
If you file electronically, direct debit is possible within the specific AEAT windows. Since 1 February 2024, direct debit can also be arranged from certain foreign SEPA bank accounts under AEAT rules.
What happens when you sell the property?
When a non-resident sells a property in Spain, the buyer must generally withhold 3% of the agreed sale price and pay it to the Spanish Tax Agency using Form 211 within one month from the date of transfer. This 3% is treated as a payment on account of the seller’s tax.
After that, the seller files Form 210 to declare the capital gain. If the actual tax due is higher than the 3% withheld, the seller must pay the difference. If the actual tax due is lower, the seller may claim a refund. The filing deadline for the seller is three months after the end of the one-month period available to the buyer for Form 211.
Why professional advice matters
Non-resident property tax in Spain looks simple at first sight, but mistakes are very common. Foreign owners often confuse tax residence with immigration status, miss the annual imputed income return, or fail to report rental periods and sale-related tax correctly. A professional review can help you file the correct Form 210, avoid penalties and make sure you do not overpay.
At Asesoría Orihuela Costa, we help foreign property owners comply with Spanish non-resident tax rules, including Form 210 filings, rental income tax, and the 3% withholding after a property sale.
Frequently asked questions
Do I need to file Form 210 if my property is empty?
In many cases, yes. If you are a non-resident individual and the urban property is for your own use or remains empty, imputed income rules may apply.
Do non-EU owners pay the same rate as EU owners?
No. The general rate is 19% for EU, Iceland, Norway and Liechtenstein residents, and 24% for other taxpayers.
Can I deduct expenses from rental income?
Only in certain cases. Residents in another EU Member State or certain EEA States with applicable mutual assistance rules may deduct eligible expenses directly linked to the Spanish rental income.
What form is used after selling a property in Spain?
The buyer files Form 211 to pay the 3% withholding, and the non-resident seller then files Form 210 to declare the gain or request a refund if appropriate.