{"id":13539,"date":"2023-04-09T05:39:49","date_gmt":"2023-04-09T05:39:49","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=13539"},"modified":"2026-03-08T08:24:25","modified_gmt":"2026-03-08T08:24:25","slug":"non-resident-tax-in-spain-what-you-need-to-know","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/en\/non-resident-tax-in-spain-what-you-need-to-know\/","title":{"rendered":"Non-Resident Property Tax in Spain"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"13539\" class=\"elementor elementor-13539\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-c28e7e0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c28e7e0\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2d4c7f6\" data-id=\"2d4c7f6\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5f1b8ad elementor-widget elementor-widget-text-editor\" data-id=\"5f1b8ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If you own a property in Spain but you are not tax resident in Spain, you may have to pay <strong data-start=\"3711\" data-end=\"3745\">Non-Resident Income Tax (IRNR)<\/strong> and file <strong data-start=\"3755\" data-end=\"3767\">Form 210<\/strong>. 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.<\/p><p>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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-44f49eb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"44f49eb\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-da816f9\" data-id=\"da816f9\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e3d857c elementor-widget elementor-widget-heading\" data-id=\"e3d857c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is tax residence in Spain?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-d4bbabe elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d4bbabe\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b8a1fdf\" data-id=\"b8a1fdf\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-69e015b elementor-widget elementor-widget-text-editor\" data-id=\"69e015b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"4341\" data-end=\"4714\">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 <strong data-start=\"4495\" data-end=\"4517\">more than 183 days<\/strong> 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.<\/p><p data-start=\"4716\" data-end=\"4991\">If you are tax resident in Spain, you are normally taxed on your worldwide income. If you are <strong data-start=\"4810\" data-end=\"4817\">not<\/strong> tax resident in Spain, you are taxed only on income obtained in Spain, including certain income linked to real estate located in Spain.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-9bda5d6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9bda5d6\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fa2dbb1\" data-id=\"fa2dbb1\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6ef61b7 elementor-widget elementor-widget-heading\" data-id=\"6ef61b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who must file Form 210 in Spain?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-0772cb3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0772cb3\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-015ed3f\" data-id=\"015ed3f\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-473a3ad elementor-widget elementor-widget-text-editor\" data-id=\"473a3ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"5030\" data-end=\"5193\">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:<\/p><ol data-start=\"5195\" data-end=\"5494\"><li data-section-id=\"1mkpdc4\" data-start=\"5195\" data-end=\"5278\"><p data-start=\"5198\" data-end=\"5278\">when the property is for your own use or is empty for all or part of the year,<\/p><\/li><li data-section-id=\"mdbifw\" data-start=\"5279\" data-end=\"5348\"><p data-start=\"5282\" data-end=\"5348\">when the property is rented out and generates rental income, and<\/p><\/li><li data-section-id=\"gs2c70\" data-start=\"5349\" data-end=\"5494\"><p data-start=\"5352\" data-end=\"5494\">when you sell the property and must declare the capital gain or claim a refund after the 3% withholding.<\/p><\/li><\/ol><p>You can also read our detailed <span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/form-210\/\">Form 210 in Spain <\/a><\/strong><\/span>guide if you want the filing process explained step by step<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-f79a46a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f79a46a\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6923853\" data-id=\"6923853\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-39bbc26 elementor-widget elementor-widget-heading\" data-id=\"39bbc26\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Do I need to pay tax if my property is not rented?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-412ca5a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"412ca5a\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b319de1\" data-id=\"b319de1\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0979228 elementor-widget elementor-widget-text-editor\" data-id=\"0979228\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"5551\" data-end=\"5837\">Yes, in many cases you do. Non-resident individuals who own an <strong data-start=\"5614\" data-end=\"5641\">urban property in Spain<\/strong> for their own use, or keep it empty, are generally taxed on <strong data-start=\"5702\" data-end=\"5720\">imputed income<\/strong>. This is one of the most misunderstood Spanish tax rules for foreign owners.<\/p><p data-start=\"5551\" data-end=\"5837\">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.<\/p><p data-start=\"5839\" data-end=\"6019\">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.<\/p><p data-start=\"5839\" data-end=\"6019\">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 \u00a0for the days you do not rent it.\u00a0<\/p><p data-start=\"5839\" data-end=\"6019\">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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-0b7eb2a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0b7eb2a\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-861e761\" data-id=\"861e761\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0c6a3e3 elementor-widget elementor-widget-heading\" data-id=\"0c6a3e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How to calculate non-resident tax in Spain?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-198198b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"198198b\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-611152a\" data-id=\"611152a\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-eee2ec0 elementor-widget elementor-widget-text-editor\" data-id=\"eee2ec0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"6077\" data-end=\"6216\">For imputed income, the tax base is calculated using the <strong data-start=\"6134\" data-end=\"6153\">cadastral value<\/strong> of the property shown on the IBI receipt. The general rule is:<\/p><ul data-start=\"6218\" data-end=\"6450\"><li data-section-id=\"1wkwdyl\" data-start=\"6218\" data-end=\"6385\"><p data-start=\"6220\" data-end=\"6385\"><strong data-start=\"6220\" data-end=\"6228\">1.1%<\/strong> 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,<\/p><\/li><li data-section-id=\"1lv6p8o\" data-start=\"6386\" data-end=\"6450\"><p data-start=\"6388\" data-end=\"6450\"><strong data-start=\"6388\" data-end=\"6394\">2%<\/strong> in other cases.<\/p><\/li><\/ul><p data-start=\"6452\" data-end=\"6512\">That tax base is then multiplied by the applicable tax rate:<\/p><ul data-start=\"6514\" data-end=\"6677\"><li data-section-id=\"8phumm\" data-start=\"6514\" data-end=\"6606\"><p data-start=\"6516\" data-end=\"6606\"><strong data-start=\"6516\" data-end=\"6523\">19%<\/strong> for residents in the EU, Iceland, Norway and, since 11 July 2021, Liechtenstein,<\/p><\/li><li data-section-id=\"17marqe\" data-start=\"6607\" data-end=\"6677\"><p data-start=\"6609\" data-end=\"6677\"><strong data-start=\"6609\" data-end=\"6616\">24%<\/strong> for other taxpayers.<\/p><\/li><\/ul><p data-start=\"6679\" data-end=\"6909\">No expenses are deductible for <strong data-start=\"6710\" data-end=\"6728\">imputed income<\/strong>. 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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-8503479 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8503479\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-34bafa3\" data-id=\"34bafa3\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-356c085 elementor-widget elementor-widget-heading\" data-id=\"356c085\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Example of imputed income tax<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-6a5f5f8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6a5f5f8\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b8aea87\" data-id=\"b8aea87\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0cea134 elementor-widget elementor-widget-text-editor\" data-id=\"0cea134\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"6945\" data-end=\"7064\">Let\u2019s assume the cadastral value of the property is <strong data-start=\"6997\" data-end=\"7010\">200,000 \u20ac<\/strong> and the applicable imputation percentage is <strong data-start=\"7055\" data-end=\"7063\">1.1%<\/strong>:<\/p><p data-start=\"7066\" data-end=\"7112\">Imputed income: 200,000 \u20ac \u00d7 1.1% = <strong data-start=\"7101\" data-end=\"7112\">2,200 \u20ac<\/strong><\/p><p data-start=\"7114\" data-end=\"7181\">If the owner is resident in an EU country, the tax rate is <strong data-start=\"7173\" data-end=\"7180\">19%<\/strong>:<\/p><p data-start=\"7183\" data-end=\"7261\">Tax payable: 2,200 \u20ac \u00d7 19% = <strong data-start=\"7212\" data-end=\"7221\">418 \u20ac<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-ac98248 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ac98248\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-520dc2c\" data-id=\"520dc2c\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-085ea1a elementor-widget elementor-widget-heading\" data-id=\"085ea1a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What if the property is rented out?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-28176b1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"28176b1\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7e22e15\" data-id=\"7e22e15\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dd6e887 elementor-widget elementor-widget-text-editor\" data-id=\"dd6e887\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"7303\" data-end=\"7760\">If you rent out your Spanish property, the tax treatment changes. In that case, Form 210 is used to declare the <strong data-start=\"7415\" data-end=\"7432\">rental income<\/strong> obtained in Spain.<\/p><p data-start=\"7303\" data-end=\"7760\">As a general rule, rental income is filed quarterly within the first 20 calendar days of April, July, October and January.<\/p><p data-start=\"7303\" data-end=\"7760\">Since 2024, annual grouping may also be possible in certain cases of leased or subleased property income.<\/p><p data-start=\"7762\" data-end=\"7901\">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:<\/p><ul data-start=\"7903\" data-end=\"8039\"><li data-section-id=\"i6fmdq\" data-start=\"7903\" data-end=\"7953\"><p data-start=\"7905\" data-end=\"7953\">Form 210 for the <strong data-start=\"7922\" data-end=\"7939\">rental income<\/strong> period, and<\/p><\/li><li data-section-id=\"rkvjce\" data-start=\"7954\" data-end=\"8039\"><p data-start=\"7956\" data-end=\"8039\">Form 210 for the <strong data-start=\"7973\" data-end=\"7991\">imputed income<\/strong> period.<\/p><\/li><\/ul><p data-start=\"8041\" data-end=\"8358\">For rental income, the general rule is that non-residents are taxed on the <strong data-start=\"8116\" data-end=\"8132\">gross income<\/strong>.<\/p><p data-start=\"8041\" data-end=\"8358\">However, <strong><span style=\"text-decoration: underline;\">residents in another EU Member State or in certain EEA States<\/span> <\/strong>with applicable mutual assistance rules <strong>may deduct certain expenses<\/strong> directly linked to the Spanish rental income.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-b72906e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b72906e\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-624ee04\" data-id=\"624ee04\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a55d751 elementor-widget elementor-widget-heading\" data-id=\"a55d751\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Deadlines for paying non-resident property tax in Spain.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-d70b527 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d70b527\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-047d88d\" data-id=\"047d88d\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-06d3b12 elementor-widget elementor-widget-text-editor\" data-id=\"06d3b12\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"8387\" data-end=\"8606\">For <strong data-start=\"8391\" data-end=\"8409\">imputed income<\/strong> on urban property for own use, Form 210 is filed during the <strong data-start=\"8470\" data-end=\"8510\">calendar year following the tax year<\/strong>, because the accrual date is <strong data-start=\"8540\" data-end=\"8555\">31 December<\/strong> each year.<\/p><p data-start=\"8608\" data-end=\"8900\">For <strong data-start=\"8612\" data-end=\"8629\">rental income<\/strong>, the general filing periods are the first 20 calendar days of <strong data-start=\"8692\" data-end=\"8728\">April, July, October and January<\/strong>, depending on the quarter in which the income accrued. Zero-quota returns are filed from <strong data-start=\"8818\" data-end=\"8837\">1 to 20 January<\/strong> of the following year.<\/p><p data-start=\"8902\" data-end=\"9151\">If you file electronically, direct debit is possible within the specific AEAT windows. Since <strong data-start=\"8995\" data-end=\"9014\">1 February 2024<\/strong>, direct debit can also be arranged from certain <strong data-start=\"9063\" data-end=\"9093\">foreign SEPA bank accounts<\/strong> under AEAT rules.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-cc519c1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cc519c1\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3f1e81f\" data-id=\"3f1e81f\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-814f596 elementor-widget elementor-widget-heading\" data-id=\"814f596\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What happens when you sell the property?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-e15f77f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e15f77f\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5a6ac73\" data-id=\"5a6ac73\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-04c5a27 elementor-widget elementor-widget-text-editor\" data-id=\"04c5a27\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"9198\" data-end=\"9518\">When a non-resident sells a property in Spain, the buyer must generally withhold <strong data-start=\"9279\" data-end=\"9310\">3% of the agreed sale price<\/strong> and pay it to the Spanish Tax Agency using <strong data-start=\"9354\" data-end=\"9366\">Form 211<\/strong> within <strong data-start=\"9374\" data-end=\"9387\">one month<\/strong> from the date of transfer. This 3% is treated as a payment on account of the seller\u2019s tax.<\/p><p data-start=\"9520\" data-end=\"9913\">After that, the seller files <strong data-start=\"9549\" data-end=\"9561\">Form 210<\/strong> 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 <strong data-start=\"9782\" data-end=\"9836\">three months after the end of the one-month period<\/strong> available to the buyer for Form 211.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-987575c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"987575c\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7fdd8a0\" data-id=\"7fdd8a0\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-040c0c6 elementor-widget elementor-widget-heading\" data-id=\"040c0c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Why professional advice matters<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-9f638db elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9f638db\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fdc8fec\" data-id=\"fdc8fec\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d7652e4 elementor-widget elementor-widget-text-editor\" data-id=\"d7652e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"9951\" data-end=\"10329\">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.<\/p><p data-start=\"10331\" data-end=\"10531\">At <strong data-start=\"10334\" data-end=\"10361\">Asesor\u00eda Orihuela Costa<\/strong>, 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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-bbd02ea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bbd02ea\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4a46110\" data-id=\"4a46110\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5bf56e5 elementor-widget elementor-widget-heading\" data-id=\"5bf56e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently asked questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-3340f13 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3340f13\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-df152d6\" data-id=\"df152d6\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-59aa21f elementor-widget elementor-widget-text-editor\" data-id=\"59aa21f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 data-section-id=\"1vgb67u\" data-start=\"10564\" data-end=\"10619\">Do I need to file Form 210 if my property is empty?<\/h3><p data-start=\"10620\" data-end=\"10809\">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.<\/p><h3 data-section-id=\"1ws9td7\" data-start=\"10811\" data-end=\"10863\">Do non-EU owners pay the same rate as EU owners?<\/h3><p data-start=\"10864\" data-end=\"11021\">No. The general rate is <strong data-start=\"10888\" data-end=\"10895\">19%<\/strong> for EU, Iceland, Norway and Liechtenstein residents, and <strong data-start=\"10953\" data-end=\"10960\">24%<\/strong> for other taxpayers.<\/p><h3 data-section-id=\"p4s4jx\" data-start=\"11023\" data-end=\"11068\">Can I deduct expenses from rental income?<\/h3><p data-start=\"11069\" data-end=\"11305\">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.<\/p><h3 data-section-id=\"1ermzce\" data-start=\"11307\" data-end=\"11363\">What form is used after selling a property in Spain?<\/h3><p data-start=\"11364\" data-end=\"11567\">The buyer files <strong data-start=\"11380\" data-end=\"11392\">Form 211<\/strong> to pay the 3% withholding, and the non-resident seller then files <strong data-start=\"11459\" data-end=\"11471\">Form 210<\/strong> to declare the gain or request a refund if appropriate.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":13578,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[45],"tags":[],"class_list":["post-13539","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2023\/04\/madrid-g1acd7b4c1_640.jpg",640,398,false],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2023\/04\/madrid-g1acd7b4c1_640-463x348.jpg",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2023\/04\/madrid-g1acd7b4c1_640-300x187.jpg",300,187,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2023\/04\/madrid-g1acd7b4c1_640.jpg",640,398,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.7 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Non-Resident Property Tax in Spain: Form 210 Guide for Foreign Owners<\/title>\n<meta name=\"description\" content=\"Own a property in Spain but live abroad? 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