Taxation of
Non-residents
In Spain, individuals and legal entities that do not have tax residence in the country but obtain income or own assets in Spanish territory are subject to Non-Resident Income Tax (IRNR).
Who is considered a non-tax resident?
A person is considered a non-resident in Spain if they:
- Spend less than 183 days a year in Spain.
- Have their center of economic interests outside of Spain.
- Do not have their habitual residence or family center in Spain.
These individuals must pay taxes only on income earned within Spanish territory.
Main tax obligations
Non-residents who earn income in Spain must comply with certain tax obligations, including:
- Declaring income earned in Spain (rent, interest, dividends, capital gains, etc.).
Paying Non-Resident Income Tax (IRNR). - Filing the corresponding tax forms with the Spanish Tax Agency.
Some of the most common forms include:
- Form 210 – IRNR return for income earned without a permanent establishment.
- Form 211 – Withholding tax on the acquisition of real estate by non-residents.
- Form 213 – Special tax on real estate owned by non-resident entities.
Property taxation
Non-residents who own a property have tax obligations even if they don’t rent it out.
In these cases, they must declare imputed rental income, which is calculated by applying a percentage to the property’s cadastral value.
If the property is rented out, the owner must declare:
- Rental income
- Deductible expenses (in some cases)
- The corresponding tax according to their country of residence.
Tax filing deadline
Taxpayers subject to this must submit their returns within certain deadlines depending on the type of income obtained in Spain.
If a non-resident owns a property in Spain but does not rent it out, they must declare imputed income using Form 210.
📅 Filing period:
From January 1st to December 31st of the year following the tax year being declared.
Example:
- Imputed income for 2025 can be filed throughout 2026.
When the property is rented, the deadlines depend on whether the owner is a resident of the EU/EEA or not.
📅 General deadline:
Quarterly, during the first 20 calendar days of April, July, October, and January.
Example:
- Rentals from January to March → declare from April 1 to 20.
When a non-resident sells a property in Spain.
📅 Deadline:
- 1 month from the date of property transfer for Form 211 (buyer)
- 3 months from the deadline for the buyer to file Form 211 for the seller to file Form 210
Example:
- Transfer agreement signed → May 15
- Buyer files Form 211 → June 15
- Seller files Form 210 → September 15
Specialized advice for non-residents
Spanish tax regulations can be complex for those living outside the country. Therefore, having a tax advisor specializing in non-residents in the Canary Islands allows you to:
- Comply correctly with your tax obligations.
- Avoid penalties or surcharges.
- Optimize your tax situation in accordance with current regulations.
Our firm offers comprehensive advice for non-residents, including:
- Tax filing (Form 210 and others).
- Tax management of holiday and long-term rentals.
- Assistance with real estate transactions.
- Tax representation in Spain.