For many people, owning a home in Spain is a dream come true — a place to escape, to enjoy the sun, and to feel part of Mediterranean life. But that dream also comes with a little-known responsibility: the Non-Resident Income Tax, known in Spanish as IRNR (Impuesto sobre la Renta de No Residentes).
Even if you don’t live in Spain full-time, and even if your home sits empty for most of the year, the Spanish Tax Agency still considers that your property generates a small deemed income— and that income needs to be declared once a year.
Here’s a clear, narrative guide to help you understand who needs to file, how the tax is calculated, key deadlines, and what happens if you miss them.
WHAT EXACTLY IS THE IRNR?
The IRNR applies to anyone who owns property or earns income in Spain without being a tax resident here. In other words, if you spend less than 183 days a year in Spain and your main life and income are elsewhere, you’re considered a non-resident — and this tax applies to you.
It covers three common situations:
- You own a property but do not rent it out.
- You rent your Spanish home to tenants or tourists.
- You sell your property and make a capital gain.
Even if you do not rent out your home, you are still required to declare a deemed or imputed income each year. This represents the “theoretical benefit” of owning and enjoying the property.
In short: every non-resident property owner in Spain must file an IRNR return — whether the property earns money or not.
THE CRUCIAL DEADLINES
The Spanish Tax Office works on a strict calendar, and missing a deadline can mean penalties or extra charges.
If your home is not rented out, your “imputed income” tax must be declared by 31 December of the following year. So, for example, income from 2024 must be declared by 31 December 2025.
If you do rent your property, the rules changed recently: what used to be quarterly submissions is now a single annual declaration, to be filed between 1 and 20 January of the following year.
And if you sell your Spanish property, you’ll need to file your capital gains declaration within three to four months of the sale date.
It’s easy to lose track of these dates, but the Spanish system is unforgiving — even a short delay can generate surcharges or interest.
HOW THE FILING WORKS
The non-resident tax is filed using Modelo 210, a form available on the Agencia Tributaria website. It can even be completed in English, though many find it confusing the first time.
If your home in Spain is not rented, the tax is based on a percentage of the cadastral value (valor catastral), a figure assigned by the local council.
- If the cadastral value was updated within the last 10 years → 1.1 % of that value applies.
- If it hasn’t been revised → 2 % applies.
This figure represents your imputed income, and the corresponding tax rate is:
- 19 % for EU or EEA residents.
- 24 % for non-EU/EEA residents.
If you rent out your Spanish property, IRNR applies to the actual rental income, not to imputed income.
- EU/EEA residents can deduct expenses such as maintenance, insurance, IBI, or agency fees before applying the tax rate.
- Non-EU residents cannot deduct expenses — the tax applies to the gross rental income.
Tax rates remain:
- 19 % for EU/EEA residents (on net income).
- 24 % for non-EU residents (on gross income).
When you sell your property, any profit (capital gain) is also subject to IRNR at a flat rate of 19 %, regardless of residency status.
The buyer must withhold 3 % of the sale price and pay it directly to the Spanish Tax Office as an advance on your tax liability. You then have four months from the date of sale to file Modelo 210 and settle the final amount.
WHAT HAPPENS IF YOU MISS THE DEADLINE
Spain’s Tax Agency takes compliance seriously. Missing the IRNR deadline can result in:
- Late-payment surcharges (from 1 % to 20 %).
- Interest on arrears for unpaid tax.
- Additional fines if the Tax Agency issues a notice.
- Delays in property sales, since unpaid IRNR can trigger the 3 % withholding.
In short, even a small delay can become costly. Filing on time saves both money and headaches.
A QUICK LOOK AT REAL EXAMPLES
- Holiday home (not rented) in 2024: File by 31 December 2025.
- Rented home in 2024: File between 1 and 20 January 2025.
- Property sold in March 2025: File the capital gains declaration by July 2025.
Each case is different, but all share the same rule: file early, avoid stress, and stay compliant.
HOW WE CAN HELP
At CPG Abogados, we work every day with non-resident property owners across Spain — from Marbella to Alicante, from Mallorca to Madrid. Our English-speaking tax experts make sure your Modelo 210 is filed correctly and on time.
We also advise on:
- Rental income declarations.
- Capital gains tax after selling a property.
- Double taxation agreements between Spain and your home country.
Contact us today to ensure your Spanish property taxes are in order — and enjoy your time in Spain without worries.
