Understanding Spanish property tax as a non-resident
Owning a rental property in Spain comes with a range of tax obligations — from rental income tax to property tax and even wealth tax, depending on your circumstances.
At PTI Returns, we specialise in helping non-resident property owners stay compliant with Spanish tax regulations. Our expert team will ensure your tax filings are fully compliant and avail of every deduction you’re due — so you never pay more tax than necessary.
Our suite of Spanish tax services includes: Filing of deemed (non-rental) income tax returns, Filing of Spanish rental income tax returns, Spanish Capital Gains Tax (CGT) return preparation, Assistance with tax payments to Spanish authorities, Coordination with your local or home country accountant for full tax compliance.
Request a call backSpanish rental income tax return
If you earn income from a property in Spain as a non-resident, you are required to file a Spanish tax return each year in January.
In previous years, Spanish rental income tax returns were required to be filed quarterly. However, it is also possible to file one annual return for 2024 and subsequent years.
You can file your rental tax return directly with the Spanish tax authorities. However, many non-residents find the process complex and time-consuming – especially if they don’t speak the local language.
PTI Returns will help you to file your Spanish rental income tax return easily online. Our team guides you through every step of the process, ensuring that your return is accurate and that you remain fully tax compliant.
The fee for this service starts at €220 per return for non-EU residents and €300 for EU residents.
50% of the fee for each additional owner is applied.
Deemed Spanish tax returns
If you own property in Spain but do not rent it out, you are still required to pay an annual tax on its ‘deemed rental value’. Many non-resident property owners are unaware of this obligation, but it is a legal requirement.
The deadline to pay this tax and file the appropriate return is each December in the following year. Failing to do so can result in fines, late-payment interest, and other penalties from the Spanish Tax Agency (Agencia Tributaria).
Property Tax International makes the tax-filing process simple. We offer a complete service ensuring your return is submitted correctly and on time.
The fee for this service starts at €60 (for a single property with one owner).
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Spanish Capital Gains tax filing (CGT)
If you sell a property in Spain as a non-resident, you could be liable for Spanish Capital Gains Tax (CGT) on any profit from the sale.
At PTI Returns, we simplify the entire Spanish tax filing process. Our expert team will walk you through your Spanish CGT obligations, prepare the necessary paperwork, and help you pay your tax – ensuring you stay fully compliant with Spanish tax law.
The fee for this service starts at €400.
Spanish Capital Gains tax rates
19%
For non-residents from EU and EEA countries, the CGT rate is 19%.
24%
Meanwhile, the rate for non-EU residents (such as the UK) is 24%.
Our Spanish tax services & fees
All fees are inclusive of VAT.
Prices are based on the provision of information in pre-agreed format – a surcharge of 20% may be applied for disorganized files.
Prices are based on the provision of necessary backup documentation only – the inclusion of unnecessary documentation may result in the application of an additional charge.
Request a free callback from a property tax advisor
Discounts available for multiple filings
Multiple years discount – 10%
Available where returns for 2 or more tax years are required. This discount is applicable to the annual fees excluding any once-off fees and administrative fees and does not apply where other discounts/reductions have been granted.
Multiple tax countries discount
Clients who avail of our tax-filing services for two (or more) countries can claim a 10% discount on our fees. For example, if you file a Spanish and French property tax return, we will reduce our fee by 10%. This discount does not apply where other discounts/reductions have been granted.
Spanish rental income tax FAQs
For tax purposes, the Spanish authorities treat any earnings from renting out a property as taxable income. This means you must report this rental income each year and pay the associated taxes. In Spain, rental income is taxable, with residents being taxed at progressive rates after deducting eligible expenses, while non-residents are taxed at a flat rate of 24% on gross rental income (19% for EU/EEA residents), typically without deductions.
Spanish Local Property Taxes (rates) are based on the rateable value of the property and generally vary between 0.4% – 1.1%. Rates depend on whether the property is urban or rural and varies per region. They are generally due from September to November each year. An annual local tax on mains drainage & refuse collection is also payable.
Non-residents in Spain are subject to Capital Gains Tax on investment property, with rates varying depending on their country of residence.
Non-residents from EU/EEA countries face a rate of 19% Spanish Capital Gains Tax (CGT Spain), while non-residents from other countries, including the UK, will encounter a rate of 24% on the gain from the sale of the property.
The purchaser must withhold a public treasury tax of 3% of the purchase price at the time of the sale and pay it to the Spanish tax authorities within a month of the transfer. If the amount withheld by the purchaser exceeds the CGT, the seller may claim a refund of the excess amount. A Spanish CGT tax return should be filed within three months of the payment of the withholding tax.
It is important to consult with a property tax advisor to determine which option is most advantageous for your specific situation.
Tax Form 210 is an annual non-resident tax return for landlords who obtain income in Spain without a permanent establishment. It is also known as the Spanish non-resident income tax without permanent establishment.
This form is used to declare and pay taxes on income such as rent from property, capital gains from the sale of property, and other miscellaneous income. Our tax advisors can file your annual Spanish rental income tax return on your behalf.
No, it does not. If you’ve been using form 210 and paying a consistent amount, you haven’t been declaring rental income. Instead, you’ve been paying a fixed amount based on a “deemed” income due to being a non-resident with property in Spain. However, you won’t be taxed twice for the same period; when you complete your Annual Income Tax Declaration, you’ll only be taxed for any days the property wasn’t rented out.
If you are resident in the UK or Ireland, you will have to pay rental income tax in Spain for non-residents and report the revenue on your annual tax return both in Spain and your country of residence.
There are double taxation agreements in place between Spain and both Ireland and the UK, so double taxation relief will usually apply.
Our tax team can advise on double taxation relief and assist with the filing of your UK or Irish tax return and the Spanish non-resident tax return (Tax Form 210) you are obliged to file.