Tax compliance
Non-resident tax in Spain for property owners
If you live abroad and own property in Spain, you file here every year, even if you never rent it out. We tell you which form, when and how much, and we file it for you.
Your property, in three moments
Empty or for your own use
You file even without rent
An urban property you own that is not rented out generates imputed income that has to be declared every year.
Form 210
Rented out
You declare the rent
Rental income is declared in Spain. Whether you can deduct expenses depends on where you are tax resident.
Form 210
Sold
The buyer withholds 3 %
The buyer pays 3 % of the price to the Tax Agency on account of your tax. Then you declare the real gain or loss.
Forms 211 and 210
Owned with someone else? Each co-owner is a separate taxpayer and files their own return for their share.
Where you live changes the rate
19 %
Resident in the EU or the EEA with effective tax information exchange
You can deduct expenses directly related to the income you obtain in Spain.
24 %
Resident anywhere else
You are taxed on the full amount, without deducting expenses.
Spain has double tax treaties with many countries. They can change how and where your Spanish income is taxed, and how you relieve it at home.
When you sell: the 3 % is only on account
The buyer withholds
3 % of the agreed price, paid to the Tax Agency with form 211.
You declare
Your real gain or loss on form 210. The 9,000 € count as already paid.
You may get money back
If your tax comes out lower than what was withheld, you can claim the difference.
Hypothetical figures to illustrate the withholding.
New deadlines from 2026
Rent from urban property1 to 20 April
Imputed income (not rented)1 April to 31 December
Order HAC/623/2026. Other income has its own periods: we confirm the dates that apply to you.
How we work on your case
What you get
A summary of your obligations for each property and type of income.
Preparation and filing of the forms that apply, with your approval before anything is submitted.
A calendar of the dates that affect you.
Guidance on the records to keep and on claiming relief in your country of residence.
What you bring
- Title deeds or a land registry extract (nota simple) for each property.
- The latest property tax receipt (IBI, impuesto sobre bienes inmuebles), which shows the cadastral value.
- Rental contracts and a record of income and expenses, if you rent the property out.
- The deed of sale and proof of the buyer's withholding, if you have sold.
- A tax residence certificate from your country, if you want treaty rules applied.
Not sure what you have to file?
Answer a few questions about your property and your country, and get an orientative summary.
Questions about non-resident tax
Do I pay tax in Spain if I do not rent out my property?
Usually yes. An urban property owned by a non-resident and not rented out generally generates imputed income, calculated on its cadastral value. We confirm whether it applies to you and prepare the return.
What is form 210?
Form 210 (modelo 210) is the return non-residents use to declare income obtained in Spain without a permanent establishment, such as imputed income, rental income or a gain on a sale.
Can I deduct expenses from my rental income?
If you are resident in another EU state, or in an EEA state with an effective exchange of tax information, you can generally deduct expenses directly linked to that income. Residents of other countries are taxed on the gross amount.
What happens to the 3 % the buyer withholds when I sell?
It is paid on account of your tax. You then declare the actual gain or loss. If the tax due is lower than the amount withheld, you can ask for the difference back.
Will I pay tax twice, in Spain and at home?
Spain has double taxation agreements with many countries. They usually let you claim relief in your country of residence, but the method depends on each agreement. We review the one that applies to you.
My partner and I own the property together. Do we file one return?
No. Each co-owner is a separate taxpayer and declares their own share.
Keep your property in Spain in order
Tell us where you live and what you own in Spain. A partner will tell you what to file each year and take care of it.
Talk to a partner