You bought an apartment on the coast to spend your summers. It stays closed ten months a year, you do not rent it out, and you have never filed anything with the Spanish Tax Agency. Then one day a notice arrives with four years outstanding, surcharges and interest.
It is one of the most common surprises for foreign owners: in Spain you pay tax for owning a home even if it earns you nothing. This is what you must pay and when.
New for 2026
Order HAC/623/2026, of 12 June, has changed the Modelo 210 filing deadlines for non-resident owners. Imputed income for 2026 will be declared between 1 April and 31 December 2027, and 2026 rental income moves, under its transitional rules, to the filing period of 1 to 20 April 2027.
Non-Resident Property Taxes in Spain: the Complete Map
As a tax non-resident, owning a property in Spain can create several tax obligations:
- Non-Resident Income Tax (IRNR) on imputed income, if the home is not rented out.
- IRNR on rental income, if you rent it out.
- IRNR on the capital gain when you sell it.
- The annual municipal property tax, IBI.
- For high-value estates, the Wealth Tax and, in certain cases, the Temporary Solidarity Tax on Large Fortunes, which generally applies to net wealth above 3 million euros and requires an individual analysis of how it interacts with Wealth Tax.
If the Property Is Not Rented Out
Spain applies an imputed property income to certain properties owned by non-residents, even when the home is not rented out and produces no real income. As a general rule, 2% of the cadastral value is imputed. The rate drops to 1.1% when the cadastral value comes from a general revision, modification or collective valuation that took effect in the same tax year or in the ten previous tax periods. The income is prorated by the days of the year you own the property.
If the property has no cadastral value, or it has not been notified, a special rule applies: 1.1% on 50% of the higher of these values: the value verified by the Administration for other taxes, or the acquisition price or value.
A rate of 19% applies to that income if you live in another EU or EEA* state, and 24% in all other cases. For income from 2026 onwards, Modelo 210 is filed between 1 April and 31 December of the following year (for 2025 income, the deadline is still 1 January to 31 December 2026).
*For the EEA, provided there is an effective exchange of tax information with Spain.
If You Rent It Out
You pay tax on rental income at the same 19% or 24% rate. The big difference lies in expenses and deadlines:
- Tax residents of another EU state, or an EEA state with an effective exchange of tax information, can deduct the expenses allowed under Spanish rules when they are directly related to the rental: for example, interest and other financing costs, IBI, community fees, insurance, certain repair and maintenance costs, and depreciation, provided their respective requirements are met.
- For other non-residents, the tax base is, in principle, the gross amount, without deducting those expenses.
- For 2026 rental income, Modelo 210 will generally be filed from 1 to 20 April 2027, whether the income is declared grouped or separately.
- There are transitional rules for certain rentals accrued during 2026: income from July to September 2026 declared separately keeps the October 2026 deadline, while income from the last quarter already moves to April 2027.
The updated deadlines are in the Spanish Tax Agency’s non-resident taxation manual. The months when the home stays empty still generate imputed income.
When You Sell It
As a general rule, the capital gain is the difference between the transfer value and the acquisition value, both calculated under the IRNR and Spanish personal income tax (IRPF) rules. The calculation may include, among other items, certain expenses and taxes linked to the purchase or sale, investments and improvements and, if the property was rented out, the depreciation that counts for tax purposes. That gain is taxed at 19%, wherever you live. As a guarantee, the buyer must withhold 3% of the agreed price and pay it in with Modelo 211.
Afterwards, as a non-resident seller, you must file Modelo 210 to pay the difference or claim a refund. The filing period starts once one month has passed from the date of the sale and lasts three months. On top of this comes the municipal capital gains tax (plusvalía municipal), charged by the town hall.
If you are also thinking about moving to Spain, your tax situation changes completely. We explain it, from a US perspective, in our tax guide.
Mistakes That End in Surcharges
- Not declaring imputed income because the home “does not make money”.
- Applying 19% and deducting expenses while living outside the EU, or outside an EEA state with information exchange.
- Forgetting the empty months of a home rented only in season.
- Not claiming back the 3% withholding when the sale makes a loss.
- Continuing to file Modelo 210 as a non-resident despite having spent more than 183 days in Spain or meeting other tax residency criteria, such as having the main centre of your activities or economic interests here.
Are You Still a Non-Resident?
Spanish tax residency does not depend only on counting 183 days. The centre of your activities or economic interests, certain family circumstances and, in cases of dual residency, the applicable tax treaty can also be relevant. Check before filing your next Modelo 210.
Take the Tax Residency Test →That notice with four years outstanding could almost always have been avoided with one simple return a year. What decides how much you pay is not the house, but whether you file on time, at the right rate and with the expenses you are actually entitled to.
Talk to Our Team Before You File
If you own a property in Spain and are not sure what you have declared or what is missing, we review your situation and bring everything up to date. At MigratioLex, we review your specific case, not a generic checklist. We respond within 24 hours, in English, French or Spanish.
Book Your Initial ConsultationThis article is for informational purposes only and does not constitute legal or tax advice. Based on Royal Legislative Decree 5/2004 (Consolidated Text of the Non-Resident Income Tax Law), Law 35/2006 on Personal Income Tax (article 85), Order EHA/3316/2010 as amended by Order HAC/623/2026, and Spanish Tax Agency information consulted in October 2026.
