{"id":13582,"date":"2023-04-09T05:39:49","date_gmt":"2023-04-09T05:39:49","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=13582"},"modified":"2026-03-08T11:45:29","modified_gmt":"2026-03-08T11:45:29","slug":"limpot-des-non-residents-en-espagne-ce-que-vous-devez-savoir","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/fr\/limpot-des-non-residents-en-espagne-ce-que-vous-devez-savoir\/","title":{"rendered":"Imp\u00f4t des non-r\u00e9sidents en Espagne sur un bien immobilier"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"13582\" class=\"elementor elementor-13582\" 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 data-start=\"1264\" data-end=\"1480\">Si vous poss\u00e9dez un bien immobilier en Espagne mais que vous n\u2019\u00eates pas r\u00e9sident fiscal espagnol, vous pouvez \u00eatre tenu de payer l\u2019<strong data-start=\"1395\" data-end=\"1443\">imp\u00f4t sur le revenu des non-r\u00e9sidents (IRNR)<\/strong> et de d\u00e9poser le <strong data-start=\"1461\" data-end=\"1479\">formulaire 210<\/strong>.<\/p><p data-start=\"1482\" data-end=\"1687\">Cette obligation ne concerne pas uniquement les biens lou\u00e9s.<\/p><p data-start=\"1482\" data-end=\"1687\">Dans de nombreux cas, elle s\u2019applique \u00e9galement lorsque le bien est r\u00e9serv\u00e9 \u00e0 votre usage personnel ou reste vide pendant une partie de l\u2019ann\u00e9e.<\/p><p data-start=\"1689\" data-end=\"2016\">Bien comprendre votre situation fiscale est essentiel pour \u00e9viter les p\u00e9nalit\u00e9s, les d\u00e9p\u00f4ts hors d\u00e9lai et les erreurs fr\u00e9quentes.<\/p><p data-start=\"1689\" data-end=\"2016\">Dans ce guide, nous vous expliquons qui doit d\u00e9poser le formulaire 210, comment calculer l\u2019imp\u00f4t, quels sont les d\u00e9lais \u00e0 respecter et ce qui se passe si vous louez ou vendez votre bien en Espagne.<\/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\">Qu\u2019est-ce que la r\u00e9sidence fiscale en Espagne ?<\/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=\"2070\" data-end=\"2407\">La r\u00e9sidence fiscale en Espagne ne d\u00e9pend pas du fait d\u2019avoir ou non un document de r\u00e9sidence. En r\u00e8gle g\u00e9n\u00e9rale, une personne est consid\u00e9r\u00e9e comme r\u00e9sidente fiscale en Espagne si elle s\u00e9journe plus de <strong data-start=\"2272\" data-end=\"2285\">183 jours<\/strong> sur le territoire espagnol au cours d\u2019une ann\u00e9e civile, ou si le centre principal de ses int\u00e9r\u00eats \u00e9conomiques s\u2019y trouve.<\/p><p data-start=\"2409\" data-end=\"2727\">Si vous \u00eates r\u00e9sident fiscal espagnol, vous \u00eates en principe impos\u00e9 sur l\u2019ensemble de vos revenus mondiaux. Si vous n\u2019\u00eates pas r\u00e9sident fiscal en Espagne, vous \u00eates g\u00e9n\u00e9ralement impos\u00e9 uniquement sur les revenus obtenus en Espagne, y compris certains revenus li\u00e9s \u00e0 un bien immobilier situ\u00e9 sur le territoire espagnol.<\/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\">Qui doit d\u00e9poser le formulaire 210 en Espagne ?<\/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=\"2781\" data-end=\"2964\">Le formulaire 210 est la d\u00e9claration utilis\u00e9e par les non-r\u00e9sidents sans \u00e9tablissement stable en Espagne. Pour un propri\u00e9taire \u00e9tranger, il est surtout utilis\u00e9 dans trois situations :<\/p><ul data-start=\"2966\" data-end=\"3226\"><li data-section-id=\"tj2fpb\" data-start=\"2966\" data-end=\"3047\"><p data-start=\"2968\" data-end=\"3047\">lorsque le bien est \u00e0 usage personnel ou reste vide tout ou partie de l\u2019ann\u00e9e ;<\/p><\/li><li data-section-id=\"jsk0pp\" data-start=\"3048\" data-end=\"3107\"><p data-start=\"3050\" data-end=\"3107\">lorsque le bien est lou\u00e9 et g\u00e9n\u00e8re des revenus locatifs ;<\/p><\/li><li data-section-id=\"h6029j\" data-start=\"3108\" data-end=\"3226\"><p data-start=\"3110\" data-end=\"3226\">lorsque le bien est vendu et qu\u2019il faut d\u00e9clarer la plus-value ou demander le remboursement apr\u00e8s la retenue de 3 %.<\/p><\/li><\/ul><p data-start=\"3228\" data-end=\"3385\">Vous pouvez \u00e9galement consulter notre guide d\u00e9taill\u00e9 sur le <a href=\"https:\/\/www.asesoriaorihuelacosta.com\/fr\/formulaire-210\/\"><strong data-start=\"3288\" data-end=\"3317\">formulaire 210 en Espagne<\/strong> <\/a>si vous souhaitez comprendre la proc\u00e9dure de d\u00e9p\u00f4t \u00e9tape par \u00e9tape.<\/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-e292b3b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e292b3b\" 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-cbc3a9e\" data-id=\"cbc3a9e\" 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-8a60193 elementor-widget elementor-widget-heading\" data-id=\"8a60193\" 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\">Dois-je payer l\u2019imp\u00f4t si mon bien n\u2019est pas lou\u00e9 ?<\/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-6603489 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6603489\" 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-37c9551\" data-id=\"37c9551\" 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-f94ced2 elementor-widget elementor-widget-text-editor\" data-id=\"f94ced2\" 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=\"3442\" data-end=\"3658\">Oui, dans de nombreux cas. Lorsqu\u2019un non-r\u00e9sident poss\u00e8de un bien immobilier urbain en Espagne pour son usage personnel ou le laisse vide, l\u2019administration fiscale applique g\u00e9n\u00e9ralement la r\u00e8gle du <strong data-start=\"3640\" data-end=\"3657\">revenu imput\u00e9<\/strong>.<\/p><p data-start=\"3660\" data-end=\"3821\">Autrement dit, m\u00eame si le bien ne g\u00e9n\u00e8re aucun loyer, vous pouvez avoir l\u2019obligation de d\u00e9poser un formulaire 210 et de payer l\u2019imp\u00f4t correspondant chaque ann\u00e9e.<\/p><p data-start=\"3823\" data-end=\"4016\">Si vous louez le bien une partie de l\u2019ann\u00e9e et que vous l\u2019utilisez vous-m\u00eame, ou qu\u2019il reste vide le reste du temps, vous devrez souvent d\u00e9poser des d\u00e9clarations distinctes pour chaque p\u00e9riode.<\/p><p data-start=\"4018\" data-end=\"4159\">Si le bien appartient \u00e0 plusieurs propri\u00e9taires, chaque copropri\u00e9taire d\u00e9pose en principe sa propre d\u00e9claration, au prorata de sa quote-part.<\/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\">Comment calculer l'imp\u00f4t des non-r\u00e9sidents en Espagne ?<\/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=\"4221\" data-end=\"4346\">Pour le <strong data-start=\"4229\" data-end=\"4246\">revenu imput\u00e9<\/strong>, la base imposable est calcul\u00e9e \u00e0 partir de la <strong data-start=\"4294\" data-end=\"4315\">valeur cadastrale<\/strong> figurant sur le re\u00e7u de l\u2019IBI.<\/p><p data-start=\"4348\" data-end=\"4383\">La r\u00e8gle g\u00e9n\u00e9rale est la suivante :<\/p><ul data-start=\"4385\" data-end=\"4535\"><li data-section-id=\"yzf8jp\" data-start=\"4385\" data-end=\"4504\"><p data-start=\"4387\" data-end=\"4504\"><strong data-start=\"4387\" data-end=\"4396\">1,1 %<\/strong> de la valeur cadastrale si cette valeur a \u00e9t\u00e9 r\u00e9vis\u00e9e, modifi\u00e9e ou mise \u00e0 jour dans la p\u00e9riode applicable ;<\/p><\/li><li data-section-id=\"wv4js6\" data-start=\"4505\" data-end=\"4535\"><p data-start=\"4507\" data-end=\"4535\"><strong data-start=\"4507\" data-end=\"4514\">2 %<\/strong> dans les autres cas.<\/p><\/li><\/ul><p data-start=\"4537\" data-end=\"4611\">Cette base est ensuite multipli\u00e9e par le taux d\u2019imposition correspondant :<\/p><ul data-start=\"4613\" data-end=\"4751\"><li data-section-id=\"1t7lhwc\" data-start=\"4613\" data-end=\"4709\"><p data-start=\"4615\" data-end=\"4709\"><strong data-start=\"4615\" data-end=\"4623\">19 %<\/strong> pour les r\u00e9sidents de l\u2019Union europ\u00e9enne, d\u2019Islande, de Norv\u00e8ge et du Liechtenstein ;<\/p><\/li><li data-section-id=\"1mfs2f4\" data-start=\"4710\" data-end=\"4751\"><p data-start=\"4712\" data-end=\"4751\"><strong data-start=\"4712\" data-end=\"4720\">24 %<\/strong> pour les autres contribuables.<\/p><\/li><\/ul><p data-start=\"4753\" data-end=\"4989\">Aucune d\u00e9pense n\u2019est d\u00e9ductible pour le revenu imput\u00e9. Si vous avez poss\u00e9d\u00e9 le bien pendant une partie seulement de l\u2019ann\u00e9e, ou si le bien a \u00e9t\u00e9 lou\u00e9 pendant une partie de l\u2019ann\u00e9e, le calcul doit \u00eatre proratis\u00e9 selon le nombre de jours.<\/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-46e6785 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"46e6785\" 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-cf287f5\" data-id=\"cf287f5\" 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-4c345db elementor-widget elementor-widget-heading\" data-id=\"4c345db\" 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\">Exemple de calcul du revenu imput\u00e9<\/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-82dc811 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"82dc811\" 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-56ba836\" data-id=\"56ba836\" 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-d875932 elementor-widget elementor-widget-text-editor\" data-id=\"d875932\" 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=\"5152\">Prenons un bien dont la valeur cadastrale est de <strong data-start=\"5079\" data-end=\"5092\">200.000 \u20ac<\/strong> et pour lequel le pourcentage applicable est de <strong data-start=\"5141\" data-end=\"5150\">1,1 %<\/strong> :<\/p><p data-start=\"5154\" data-end=\"5201\">Revenu imput\u00e9 : <strong data-start=\"5170\" data-end=\"5201\">200.000 \u20ac \u00d7 1,1 % = 2.200 \u20ac<\/strong><\/p><p data-start=\"5203\" data-end=\"5306\">Si le propri\u00e9taire est r\u00e9sident d\u2019un pays de l\u2019Union europ\u00e9enne, le taux d\u2019imposition est de <strong data-start=\"5296\" data-end=\"5304\">19 %<\/strong> :<\/p><p data-start=\"5308\" data-end=\"5350\">Imp\u00f4t \u00e0 payer : <strong data-start=\"5324\" data-end=\"5350\">2.200 \u20ac \u00d7 19 % = 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-eba8697 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eba8697\" 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-ca60d7f\" data-id=\"ca60d7f\" 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-47fa74b elementor-widget elementor-widget-heading\" data-id=\"47fa74b\" 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\">Que se passe-t-il si le bien est lou\u00e9 ?<\/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-003ab73 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"003ab73\" 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-1861d29\" data-id=\"1861d29\" 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-2459625 elementor-widget elementor-widget-text-editor\" data-id=\"2459625\" 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=\"5396\" data-end=\"5563\">Si vous louez votre bien immobilier en Espagne, le traitement fiscal change. Dans ce cas, le formulaire 210 sert \u00e0 d\u00e9clarer les <strong data-start=\"5524\" data-end=\"5544\">revenus locatifs<\/strong> per\u00e7us en Espagne.<\/p><p data-start=\"5565\" data-end=\"5736\">En r\u00e8gle g\u00e9n\u00e9rale, les revenus locatifs doivent \u00eatre d\u00e9clar\u00e9s dans les <strong data-start=\"5636\" data-end=\"5669\">20 premiers jours calendaires<\/strong> d\u2019avril, juillet, octobre et janvier, pour le trimestre pr\u00e9c\u00e9dent.<\/p><p data-start=\"5738\" data-end=\"5857\">Depuis 2024, l\u2019administration permet aussi, dans certains cas de biens lou\u00e9s ou sous-lou\u00e9s, un <strong data-start=\"5833\" data-end=\"5856\">regroupement annuel<\/strong>.<\/p><p data-start=\"5859\" data-end=\"6006\">Si le bien est lou\u00e9 pendant une partie de l\u2019ann\u00e9e et r\u00e9serv\u00e9 \u00e0 votre usage personnel ou laiss\u00e9 vide le reste du temps, vous pouvez devoir d\u00e9poser :<\/p><ul data-start=\"6008\" data-end=\"6125\"><li data-section-id=\"pt6sxa\" data-start=\"6008\" data-end=\"6061\"><p data-start=\"6010\" data-end=\"6061\">un formulaire 210 pour la p\u00e9riode de <strong data-start=\"6047\" data-end=\"6059\">location<\/strong> ;<\/p><\/li><li data-section-id=\"1evxevm\" data-start=\"6062\" data-end=\"6125\"><p data-start=\"6064\" data-end=\"6125\">un autre formulaire 210 pour la p\u00e9riode de <strong data-start=\"6107\" data-end=\"6124\">revenu imput\u00e9<\/strong>.<\/p><\/li><\/ul><p data-start=\"6127\" data-end=\"6377\">En principe, le non-r\u00e9sident est impos\u00e9 sur le <strong data-start=\"6174\" data-end=\"6189\">revenu brut<\/strong>. Toutefois, les r\u00e9sidents d\u2019un autre \u00c9tat membre de l\u2019UE ou de certains \u00c9tats de l\u2019EEE peuvent, sous conditions, d\u00e9duire certaines d\u00e9penses directement li\u00e9es au revenu locatif en Espagne.<\/p><p data-start=\"6127\" data-end=\"6377\"><a href=\"https:\/\/www.asesoriaorihuelacosta.com\/fr\/guide-2025-comment-declarer-les-revenus-airbnb-en-espagne-pour-les-non-residents\/\" target=\"_blank\" rel=\"noopener\"><strong data-start=\"11192\" data-end=\"11257\">D\u00e9clarer les revenus Airbnb en Espagne pour les non-r\u00e9sidents<\/strong><\/a><\/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\">D\u00e9lais pour payer l\u2019imp\u00f4t des non-r\u00e9sidents en Espagne<\/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=\"6438\" data-end=\"6657\">Pour le <strong data-start=\"6446\" data-end=\"6463\">revenu imput\u00e9<\/strong> d\u2019un bien urbain \u00e0 usage propre, le formulaire 210 se d\u00e9pose pendant <strong data-start=\"6533\" data-end=\"6580\">l\u2019ann\u00e9e civile suivant l\u2019ann\u00e9e d\u2019imposition<\/strong>, car la date de naissance de l\u2019imp\u00f4t est le <strong data-start=\"6625\" data-end=\"6640\">31 d\u00e9cembre<\/strong> de chaque ann\u00e9e.<\/p><p data-start=\"6659\" data-end=\"6836\">Pour les <strong data-start=\"6668\" data-end=\"6688\">revenus locatifs<\/strong>, la r\u00e8gle g\u00e9n\u00e9rale reste la d\u00e9claration trimestrielle dans les 20 premiers jours d\u2019avril, juillet, octobre et janvier, selon le trimestre concern\u00e9.<\/p><p data-start=\"6838\" data-end=\"7011\">Lorsque le regroupement annuel est autoris\u00e9 pour les revenus locatifs, le d\u00e9p\u00f4t et le paiement s\u2019effectuent pendant les <strong data-start=\"6958\" data-end=\"6990\">20 premiers jours de janvier<\/strong> de l\u2019ann\u00e9e suivante.<\/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-b033f28 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b033f28\" 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-c11a508\" data-id=\"c11a508\" 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-82fb929 elementor-widget elementor-widget-heading\" data-id=\"82fb929\" 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\">Que se passe-t-il si vous vendez le bien ?<\/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-b2a2687 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b2a2687\" 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-716bb8d\" data-id=\"716bb8d\" 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-17a5c10 elementor-widget elementor-widget-text-editor\" data-id=\"17a5c10\" 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=\"7060\" data-end=\"7324\">Lorsqu\u2019un non-r\u00e9sident vend un bien immobilier en Espagne, l\u2019acheteur doit en principe retenir <strong data-start=\"7155\" data-end=\"7179\">3 % du prix de vente<\/strong> et les verser \u00e0 l\u2019administration fiscale espagnole au moyen du <strong data-start=\"7243\" data-end=\"7261\">formulaire 211<\/strong>, dans le d\u00e9lai d\u2019<strong data-start=\"7279\" data-end=\"7290\">un mois<\/strong> \u00e0 compter de la date de la vente.<\/p><p data-start=\"7326\" data-end=\"7391\">Cette retenue de 3 % constitue un acompte sur l\u2019imp\u00f4t du vendeur.<\/p><p data-start=\"7393\" data-end=\"7650\">Ensuite, le vendeur non-r\u00e9sident doit d\u00e9poser le <strong data-start=\"7442\" data-end=\"7460\">formulaire 210<\/strong> pour d\u00e9clarer la plus-value. Si l\u2019imp\u00f4t r\u00e9ellement d\u00fb est sup\u00e9rieur \u00e0 la retenue de 3 %, il devra payer la diff\u00e9rence. S\u2019il est inf\u00e9rieur, il pourra demander le remboursement du trop-vers\u00e9.<\/p><p data-start=\"7652\" data-end=\"7825\">Le d\u00e9lai de d\u00e9p\u00f4t du formulaire 210 par le vendeur est de <strong data-start=\"7710\" data-end=\"7769\">trois mois \u00e0 compter de l\u2019expiration du d\u00e9lai d\u2019un mois<\/strong> dont dispose l\u2019acheteur pour d\u00e9poser le formulaire 211.<\/p><p data-start=\"7652\" data-end=\"7825\"><a href=\"https:\/\/www.asesoriaorihuelacosta.com\/fr\/comment-recuperer-la-retenue-de-3-lors-de-la-vente-de-votre-maison-en-espagne-guide-pour-les-non-residents\/\" target=\"_blank\" rel=\"noopener\"><strong data-start=\"10314\" data-end=\"10381\">Comment r\u00e9cup\u00e9rer la retenue de 3 % apr\u00e8s la vente d\u2019un bien en Espagne<\/strong><\/a><\/p><p data-start=\"7652\" data-end=\"7825\">\u00a0<\/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-2e74dee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2e74dee\" 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-c601180\" data-id=\"c601180\" 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-965c430 elementor-widget elementor-widget-heading\" data-id=\"965c430\" 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\">Pourquoi se faire accompagner par un professionnel ?<\/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-f78fbba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f78fbba\" 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-22a4561\" data-id=\"22a4561\" 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-01afe54 elementor-widget elementor-widget-text-editor\" data-id=\"01afe54\" 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=\"7884\" data-end=\"8195\">L\u2019imp\u00f4t des non-r\u00e9sidents en Espagne para\u00eet simple \u00e0 premi\u00e8re vue, mais les erreurs sont tr\u00e8s fr\u00e9quentes. Beaucoup de propri\u00e9taires \u00e9trangers confondent r\u00e9sidence fiscale et r\u00e9sidence administrative, oublient la d\u00e9claration annuelle du revenu imput\u00e9 ou d\u00e9clarent mal les p\u00e9riodes de location et de non-location.<\/p><p data-start=\"8197\" data-end=\"8340\">Un accompagnement professionnel vous permet de d\u00e9poser le bon formulaire 210, de respecter les d\u00e9lais et d\u2019\u00e9viter de payer plus que n\u00e9cessaire.<\/p><p data-start=\"8342\" data-end=\"8562\">Chez <strong data-start=\"8347\" data-end=\"8374\">Asesor\u00eda Orihuela Costa<\/strong>, nous accompagnons les propri\u00e9taires \u00e9trangers pour leurs obligations fiscales en Espagne : formulaire 210, revenus locatifs, retenue de 3 % lors de la vente et demandes de remboursement.<\/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-00be5b8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"00be5b8\" 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-11fee81\" data-id=\"11fee81\" 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-eece7b6 elementor-widget elementor-widget-heading\" data-id=\"eece7b6\" 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\">Questions fr\u00e9quentes<\/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-0865764 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0865764\" 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-9cf01b9\" data-id=\"9cf01b9\" 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-724d6da elementor-widget elementor-widget-text-editor\" data-id=\"724d6da\" 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=\"gkjvlo\" data-start=\"8589\" data-end=\"8649\">Dois-je d\u00e9poser le formulaire 210 si mon bien est vide ?<\/h3><p data-start=\"8650\" data-end=\"8821\">Oui, dans de nombreux cas. Si vous \u00eates non-r\u00e9sident et que votre bien urbain en Espagne est \u00e0 votre disposition ou reste vide, la r\u00e8gle du revenu imput\u00e9 peut s\u2019appliquer.<\/p><h3 data-section-id=\"1yd9lby\" data-start=\"8823\" data-end=\"8899\">Les non-r\u00e9sidents hors UE paient-ils le m\u00eame taux que les r\u00e9sidents UE ?<\/h3><p data-start=\"8900\" data-end=\"9053\">Non. Le taux g\u00e9n\u00e9ral est de <strong data-start=\"8928\" data-end=\"8936\">19 %<\/strong> pour les r\u00e9sidents de l\u2019UE, d\u2019Islande, de Norv\u00e8ge et du Liechtenstein, et de <strong data-start=\"9014\" data-end=\"9022\">24 %<\/strong> pour les autres contribuables.<\/p><h3 data-section-id=\"1uebw6k\" data-start=\"9055\" data-end=\"9114\">Puis-je d\u00e9duire des d\u00e9penses sur les revenus locatifs ?<\/h3><p data-start=\"9115\" data-end=\"9354\">Seulement dans certains cas. Les r\u00e9sidents d\u2019un autre \u00c9tat membre de l\u2019UE ou de certains \u00c9tats de l\u2019EEE peuvent d\u00e9duire certaines d\u00e9penses \u00e9ligibles directement li\u00e9es au bien lou\u00e9 en Espagne, sous r\u00e9serve de remplir les conditions l\u00e9gales.<\/p><h3 data-section-id=\"xrgqz6\" data-start=\"9356\" data-end=\"9422\">Quel formulaire utiliser apr\u00e8s la vente d\u2019un bien en Espagne ?<\/h3><p data-start=\"9423\" data-end=\"9623\">L\u2019acheteur d\u00e9pose le <strong data-start=\"9444\" data-end=\"9462\">formulaire 211<\/strong> pour verser la retenue de 3 %, puis le vendeur non-r\u00e9sident d\u00e9pose le <strong data-start=\"9533\" data-end=\"9551\">formulaire 210<\/strong> pour d\u00e9clarer la plus-value ou demander le remboursement si n\u00e9cessaire.<\/p><p data-start=\"9625\" data-end=\"9871\">Base normativa de este texto: plazos y usos del modelo 210, renta imputada de inmuebles urbanos, tipos del 19 % y 24 %, reglas de alquiler y retenci\u00f3n del 3 % en la transmisi\u00f3n de inmuebles por no residentes.<\/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>Si vous poss\u00e9dez un bien immobilier en Espagne mais que vous n\u2019\u00eates pas r\u00e9sident fiscal espagnol, vous pouvez \u00eatre tenu de payer l\u2019imp\u00f4t sur le revenu des non-r\u00e9sidents (IRNR) et de d\u00e9poser le formulaire 210. Cette obligation ne concerne pas uniquement les biens lou\u00e9s. Dans de nombreux cas, elle s\u2019applique \u00e9galement lorsque le bien est [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":13579,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[46],"tags":[],"class_list":["post-13582","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 v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Imp\u00f4t non-r\u00e9sident Espagne immobilier : guide du formulaire 210<\/title>\n<meta name=\"description\" content=\"Vous poss\u00e9dez un bien en Espagne sans y \u00eatre r\u00e9sident fiscal ? 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