Spanish taxes for non-residents

Own property in Spain but live abroad?
We handle the Spanish taxes it brings.

Modelo 210, Wealth Tax, rentals, sales and inheritance: we track every obligation and deadline, so nothing is missed, wherever you live.

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Check your Spanish tax position before your next return.

Own property in Spain, spend part of the year here, or thinking of moving? Tell us your situation. Our legal team reviews it and tells you whether Spain treats you as a resident, what to file and which residence route fits you.

  • Whether Spain treats you as a tax resident, and from when
  • If the Beckham Law could apply to you, and the deadline to apply
  • Which residence permit fits your profile and finances
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This page is general information and does not constitute legal or tax advice. Rules and deadlines change, and what applies depends on your circumstances.

Who this applies to

Live abroad, own here: Spain still taxes you.

As a non-resident, Spain taxes only what you own or earn here. For most owners, that means more than one tax.

You own something here

  • A holiday home, even if it is never rented or stays empty.
  • Spanish bank accounts and investments, which count towards Wealth Tax.

You earn or receive something here

  • Rent, including short holiday lets.
  • The sale of a Spanish property.
  • An inheritance or gift of Spanish assets.
Easy to get wrong

Taxes are per owner, not per property.

  • A couple who own jointly each declare their own share.
  • We often see one spouse filing for years and the other never.
  • Paying IBI to the town hall does not replace your Modelo 210.

What you may owe

Every Spanish tax a non-resident owner can face.

Non-resident income tax (Modelo 210)

Every year you own a home here, even if it earns nothing.

  • Imputed income: generally 1.1% or 2% of the cadastral value.
  • Taxed at 19% (EU, Iceland, Norway, Liechtenstein) or 24% (elsewhere, including the UK, the US and Switzerland).
  • Declared by each owner, for their share.
  • Property held through a company follows different rules.

Rental income

Rent is declared on Modelo 210 too.

  • Same 19% or 24% rates.
  • EU, Iceland, Norway and Liechtenstein residents can deduct eligible expenses; others are generally taxed on gross rent (a difference now under judicial review).
  • Let for part of the year? Each period is declared under its own rules.
  • Holiday lets in Catalonia also need a tourist licence (HUT) and collect the tourist tax from guests.

Wealth Tax

On your Spanish assets only.

  • €700,000 allowance under state rules, or the rules of the region where most of your Spanish assets are, where more favourable.
  • No main-home exemption for non-residents.
  • A return is required if tax is due or your Spanish assets exceed €2 million gross.
  • The Solidarity Tax on Large Fortunes may apply above €3 million net.

Local taxes

Paid to the town hall, not the Tax Agency.

  • IBI (Impuesto sobre Bienes Inmuebles), the annual property tax.
  • Rubbish collection rates.
  • Neither replaces Modelo 210: both are owed.

When you sell

Several taxes meet at the notary.

  • The buyer withholds 3% of the price (Modelo 211) as an advance on your tax.
  • Your gain is taxed at 19% on Modelo 210, with a refund if too much was withheld.
  • Municipal plusvalía on the land value, which may be zero if there is no increase.

Inheritance and gifts

Spanish assets passed on are taxed in Spain.

  • Inheritance and Gift Tax (ISD, Impuesto sobre Sucesiones y Donaciones) applies to Spanish property, even when the heirs live abroad.
  • Non-resident heirs can often apply regional reductions.
  • Wills and inheritance for foreign owners →
New deadlines for 2026 income
  • Imputed income for 2026: 1 April to 31 December 2027.
  • 2026 rental income with tax to pay: 1 to 20 April 2027.
  • Selling: Modelo 210 within the three months that follow the first month after the sale.
  • Refund and zero-tax returns follow their own rules.
Missed years?
  • Filed voluntarily before any request: 1% surcharge plus 1% per full month, or 15% plus interest after 12 months, and normally no penalty.
  • If the Tax Agency finds it first, penalties can apply on top.
  • We check which years are still open and regularise them.

What we do

The whole year, handled.

01

Annual returns

Your Modelo 210, every year.

  • Cadastral data and ownership shares kept on file.
  • One return per owner, filed on time.
  • Filing confirmation sent to you.
02

Rental income

Declared correctly, with expenses where allowed.

  • Part-year lets split by period.
  • Deductible-expense breakdown prepared.
03

Wealth Tax

Only when your Spanish assets reach it.

  • Assets valued under the tax’s own rules.
  • The most favourable rules applied.
  • Solidarity Tax checked where relevant.
04

Selling your property

From withholding to refund.

  • 3% withholding and Modelo 211 coordinated.
  • Capital gain calculated and declared.
  • Refund claimed where too much was withheld.
05

Catching up

Never filed, or stopped at some point?

  • Outstanding years reviewed and calculated.
  • Voluntary regularisation to help avoid penalties.
06

Representation and notifications

Peace of mind while you live abroad.

  • Authorised tax representative, where required or preferred.
  • Notification arrangements so nothing sits unread.

Also available, quoted separately: IBI and local rates, community fees, utilities on direct debit, and a Spanish will coordinated with your will abroad.

Where we work

We work with clients all over the world.

Remotely, by video call and e-signature

Where most of our clients come from

Non-resident tax needs no meetings at all. We act for owners who live abroad, many of whom have never set foot in our office, by video call and e-signature: from London and Paris to Dubai, Tokyo and Shanghai.

United KingdomUnited StatesJapanUnited Arab EmiratesChinaFrance

Questions

What owners ask us.

I never rent the house out. Do I really have to file?

In most cases, yes.

  • For a non-resident individual, imputed income applies precisely because the property earns nothing.
  • It is the most commonly missed obligation among foreign owners.
I pay IBI to the town hall. Is that not the same thing?

No. Both are owed.

  • IBI: local property tax, paid to the town hall.
  • Modelo 210: national income tax, paid to the Tax Agency.
Do I pay Wealth Tax as a non-resident?

Only on your Spanish assets, and only above the allowance.

  • €700,000 under state rules, or the rules of the region where most of your Spanish assets are, where more favourable.
  • No main-home exemption for non-residents.
  • A return is also required above €2 million in gross Spanish assets.
I have not filed for several years. How bad is it?

Usually fixable, and less costly if you act first.

  • Filed voluntarily: a surcharge that rises with the delay, and normally no penalty.
  • Found by the Tax Agency first: penalties can apply on top.
  • Tell us how many years and we will tell you where you stand.
What does it cost to have you do it?

A fixed fee per return, quoted up front.

  • Lower per owner when we file for a couple.
  • Other services quoted separately, before you commit.
Do I need to come to Spain?

No. Everything can be handled remotely.

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