Non Resident Tax

Non Resident Tax

According with the Spanish Law, non-resident citizens, who own properties located in Spanish territory, need to file annual non-resident tax .

Even if I do not rent out my property?

Yes, even if you do not rent your property. (Tourist Rental Incomes – Click in here to read the post)

Is this only for Non-Spanish people?

No, anyone in Spain who owns a property and it does not constitute as their main residency must be taxed for their property, but resident individuals do it through the Tax Form 100 and Non-Residents through the Tax Form 210.


How should I calculate my Tax Return?

In general, for Non-Residents, the procedure for calculating the tax is as follows:

Catastral Property Value x 1.1% (if the property has been revised in the previous 10 periods) or 2% x 19% (for residents of the EU, Iceland and Norway) or 24% (residents of rest of world). The tax return must be submitted every year.

What about if I own the property with someone else?

If a property is owned by more than one person, each individual must file a non-resident tax return for the percentage owned.

Venice, Los Angeles, United States
Venice, Los Angeles, United States


What shall I do if I have never submitted a Non-Resident Tax?

It is not unusual to find individuals who have never submitted a Tax Return. In that case, The statute of limitation in Spain is 4 years.

It is important to be very well advised when you purchase a property in Spanish territory. I advise you to find a good law firm and keep abreast of your tax obligations, the Tax Agency could impose very high fines or even seize your properties for non-payments.

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