If you own a home in Spain but live in another country, you may be wondering whether you have to pay tax here even if you do not rent the property out. In most cases, the answer is yes. This guide explains what Non-Resident Income Tax is, what you must declare depending on how you use your property, and the filing deadlines that apply following recent changes.
1. WHAT IS NON-RESIDENT INCOME TAX IN SPAIN?
Non-Resident Income Tax (Impuesto sobre la Renta de No Residentes, or IRNR) applies to income obtained in Spain by individuals who are not tax residents here. It is governed by Royal Legislative Decree 5/2004 and, for private property owners, it is filed using Form 210 (Modelo 210).
You are not a Spanish tax resident if you spend no more than 183 days in Spain during the calendar year and your main economic interests are not based here (Article 9 of the Spanish Personal Income Tax Act).
Important: having an NIE does not make you a resident. The NIE is simply an identification number; tax residence depends on where you live and where your economic interests are located.
2. WHAT MUST YOU DECLARE AS A NON-RESIDENT PROPERTY OWNER?
Your obligations depend on how you use the property:
- Personal use or vacant property: you declare deemed (imputed) income, even if the property generates no actual income.
- Rental: you declare the rental income you receive.
- Sale: you declare the capital gain obtained.
If the property is rented out for only part of the year, you declare the rental income for the days it was let and the imputed income for the remaining days.
3. PERSONAL USE: IMPUTED INCOME
Even if you receive no income, Spanish law assumes that the property generates income simply because it is at your disposal. This deemed income is calculated on the cadastral value shown on your IBI (property tax) bill:
- As a general rule, 2% of the cadastral value.
- 1.1% if the cadastral values in your municipality have been revised and came into force within the previous ten tax periods.
- It is calculated in proportion to the number of days you owned the property during the year.
The tax rate applied to this income is 19% if you reside in another European Union or European Economic Area country with an effective exchange of tax information, and 24% in all other cases.
Practical example: a property with a revised cadastral value of €150,000 generates imputed income of €1,650 (1.1%). If you live in the Netherlands, the tax due would be €313.50 (19%). If the property is owned 50/50 by two spouses, each of them files their own Form 210 for their half.
Worth noting: Royal Decree-law 26/2026 of 29 September intended to replace these percentages with a progressive scale of 1.1% to 3% from 2027. However, the Spanish Congress voted to repeal it on 2 October 2026, so the system described above remains in force.
4. IF YOU RENT OUT THE PROPERTY
Rental income is taxed at the same rates: 19% for EU and EEA residents and 24% for everyone else.
The key difference lies in expenses:
- EU and EEA residents may deduct expenses directly related to the rental, provided they can be supported with documentation, such as IBI, community fees, insurance or repairs, in proportion to the days the property was rented.
- Residents outside the EU and EEA are taxed on their gross income, with no deduction for expenses.
The reductions available to Spanish residents for long-term residential lettings do not apply to non-residents.
5. IF YOU SELL THE PROPERTY
When a non-resident sells a property in Spain, two obligations arise:
- The buyer must withhold 3% of the sale price and pay it to the Spanish Tax Agency using Form 211, within one month of the sale.
- The seller must declare the capital gain (the difference between the sale value and the acquisition value, adjusted for the relevant costs) on Form 210, which is taxed at 19%. The deadline is three months, starting once the one-month withholding period has ended.
If the 3% withheld exceeds the tax actually due, for instance because the property was sold at a loss, you may claim a refund of the difference.
6. FORM 210 DEADLINES FOLLOWING ORDER HAC/623/2026
Order HAC/623/2026 of 12 June has changed the filing deadlines. The main cases are now as follows:
| Situation | Filing deadline |
| Imputed income for 2025 | 1 January to 31 December 2026 (unchanged) |
| Imputed income for 2026 onwards | 1 April to 31 December of the following year |
| Rental income with tax payable | 1 to 20 April of the following year (for 2026 income filed on a grouped basis, and for income filed separately from the last quarter of 2026) |
| Sale of the property | Three months, once the month following the sale has ended |
Important: if you have not yet declared your 2025 imputed income, the deadline is 31 December 2026. In addition, from 1 January 2027, Form 210 includes new boxes for the number of days of use or rental and the ownership percentage, as well as an annex for itemising deductible expenses.
7. DO YOU NEED A TAX REPRESENTATIVE IN SPAIN?
If you live in the European Union, you are generally not required to appoint a tax representative.
If you live outside the EU, the law requires you to appoint one in certain cases, for example when the Tax Agency requests it because you own a property in Spain, or when you reside in a country without an effective exchange of tax information. Failure to comply carries a fine of €2,000 (Article 10 of the Non-Resident Income Tax Act).
8. COMMON MISTAKES TO AVOID
✔ Assuming that you do not need to declare anything if you do not rent the property out.
✔ Believing that holding an NIE makes you a tax resident.
✔ Applying the 19% rate while living outside the EU or EEA, for example in the United Kingdom.
✔ Filing a single return when the property has several owners.
✔ Deducting expenses without being entitled to do so or without keeping supporting documents.
✔ Not checking how this income must be reported in your country of residence under the applicable double taxation treaty.
HOW CAN CPG ABOGADOS HELP YOU?
At CPG Abogados, we advise non-resident property owners on their tax obligations in Spain. We calculate imputed or rental income, file Form 210 on time and assist you throughout the sale of your property, including the 3% withholding. If you own a property in Spain and wish to ensure that you are fully compliant, our team will be pleased to assist you.
