Property Taxes In Spain For Non-Residents
File Spanish Tax Return Online
Spanish Tax Services & Fees
We provide tax return services to non-residents with property in Spain.
If you are a non-resident landlord in Spain, you are required to file income tax returns in both Spain (Spanish 210 Form) and your home country.
We understand that if a non-resident wants to file taxes in Spain, this process can be complicated, so our tax advisors will handle the tax paperwork, keep you updated throughout the process, and communicate directly with both your Spanish accountant (if applicable) and the Agencia Tributaria (the Spanish tax office) on your behalf.
We offer the following Spanish tax return services:
- Spanish deemed tax return filing
- Spanish rental income tax return filing
- Spanish Capital Gains Tax filing
- Assistance with Spanish tax payments
- Coordinating with your tax resident accountant
Our experienced tax advisors can take care of this responsibility for you, ensuring you meet all Spanish tax filing deadlines and avoid penalties or interest charges.
We can also help you navigate double taxation agreements, ensuring you don’t get taxed twice.
Even if your property has not been let, you may be required to file a Spanish income tax return. We have a range of plans to suit all types of properties – whether furnished or unfurnished.
Save time and stress with PTI Returns for your non-resident tax return.
Request a free no-obligation consultation with a tax advisor and file your Spanish tax return online.
Initial documents review – €150
If you are earning income from a property overseas, it is likely that you will have to file a tax return.This fee covers a review of your property-related documents and the initial set up of your tax filing with our tax professionals.We will review all your documents and help you file your tax return easily online.
Spanish Deemed Tax Returns – €60 (single owner – 1 property)
A deemed tax return is required when the property is not rented out either for a portion of the year or for the entire tax year. PTI will help you file your tax return easily online.
Spanish Quarterly Rental Income Tax Returns – €100 per return
Preparation fee for tax return on Spanish rental income applies for a single owner for 1 property. A fee of €50.00 for each additional owner is due. PTI will help you file your Spanish quarterly rental income tax return easily online.
Complex filing fee for residents in the EU – 300€; outside of the EU – 220€
This is a complete service covering the necessary Spanish property tax returns (single owner – 1 property), and includes a detailed review of all supporting documents. Half of the fee will apply to each additional owner as to cover necessary separate quarter rental and deemed returns due. If you need additional information on how PTI can help you with your tax declaration, you can also contact a member of our team.
Spanish Capital Gains Tax Filing – price will be based upon the complexity of the case and starts at €400
The price will be based on the complexity of the case. For additional information, you can also contact a member of our international tax team.
Registration fee – €90
Fee due for tax registration services and applies per individual.
Additional property – €75
This fee is due for 2nd and each subsequent rented property. If you have more questions regarding real estate taxes in Spain, you can also contact a member of our international team, and check how PTI can help you.
Documents retrieval fee – €50
This fee will apply if you require PTI to obtain some documents on your behalf, excluding bank and mortgage statements.
Assistance with tax audit – starts at €99
Tax audit assistance pricing is determined by case complexity. For more details, reach out to a member of our international tax team.
Documents retrieval fee – €50
This fee will apply if you require PTI to obtain some documents on your behalf, excluding bank and mortgage statements.
Administrative fee – €30
This fee is obligatory and due for each year of submission. It covers postage, phone calls, photocopying etc.
Assistance with tax payments – €30
Our team will help you transfer your tax liability to the local tax office. For additional information, you can also contact a member of our international tax team.
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 income tax return, we will reduce our fee by 10%.
Note: This discount does not apply where other discounts/reductions have been granted.
Notes:
- 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.
Learn more about property income taxes in Spain.
Here, you will find everything you need to know about Spanish property tax for non-residents.
Request a free callback from a tax advisor
When you request a callback:
- A Spanish tax advisor will contact you
- After specifying with you the services you need and the tax documents required, you will receive information regarding our final fees
- Before we can start working on your Spanish non-resident tax return, we will need you to share the necessary property information and tax documents with our tax professionals
Spanish Tax on Rental Income
If you are a non-resident with rental property in Spain you are liable to pay Spanish tax on rental income. You must file a non-resident tax return in Spain (Spanish 210 Form) and your home country. Double taxation agreements will ensure that you do not have to pay tax on the same income twice.
The income tax rate in Spain for non-residents is 19%. This applies to residents from the EU and EEA The tax rate is 24% for residents of other countries.
EU residents may deduct expenses against Spanish rental income provided such expenses are directly related to the rental income generated from the property.
The Spanish tax on rental income must be paid one month after the rent is received.
What is Tax Form 210?
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.
Deemed Rental Income
Deemed rental income is also known as deemed tax or imputed income tax in Spain.
If you’re a non-resident who owns a Spanish property for personal use, the tax authorities calculate an “imputed income” for you.
You need to pay tax on the “deemed rental income” for your urban property, even if you’re not renting it out.
This imputed income is either 1.1% of the property’s “valor catastral” (cadastral value) or 2% of the “valor catastral” if it hasn’t been revalued in the last 10 taxable periods.
When do I need to file my Spanish deemed tax return?
If you do not have rental income, only one annual deemed tax return has to be submitted.
The deadline for non-residents to submit a deemed tax return is 31 December of the next tax year.
If you have rental income, you need to know that the deadline in Spain for rental income tax returns is separated into 4 quarters.
- 20 April (for income generated in January, February, and March)
- 20 July (for income generated in April, May and June)
- 20 October (for rental income obtained in July, August and September)
- 20 January (for rental income generated in October, November and December)
Property Tax in Spain
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.
Spanish Capital Gains Tax on Rental Property (CGT Spain)
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.
Spanish Wealth Tax
Non-resident owners of Spanish real estate may be obliged to pay wealth tax in Spain depending on the value of their Spanish property. The Spanish wealth tax rate ranges from 0.2% to 3.7% of the value of the property. There is a general exemption of €700,000 which is not subject to wealth tax.
Spanish Income Tax for UK & Irish Residents
If you are resident in the UK or Ireland, you will have to pay tax on rental income 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.
Request a free callback from a property tax advisor
Learn More on Spanish tax on rental income
Own a property in Spain? Here is everything you need to know about non-resident property taxes
Request a free callback from a property tax advisor
FAQs
Do non-residents pay rental income tax in Spain?
Yes. Non-resident property owners in Spain are obliged to pay tax on Spanish rental income. They must file a Spanish income tax return for non-residents (Form 210).
As a non-resident property owner in Spain, do I need to file a Spanish income tax return?
When do I need to file a Spanish deemed income tax return?
As a non-resident, if your property is an urban property and it is not rented out, you must still pay Income tax in Spain on ‘deemed’ rental income. The deadline for non-residents to submit a deemed tax return is 31 December of the next tax year. In case the property is partially let Spanish Deemed income tax is applicable only for the period in which the property was vacant or occupied by the owner for personal use.
How is Spanish deemed income tax calculated?
The taxable base of the deemed rental income is calculated at 2% (or 1.1% if the value was revised in the past 10 years) of the rateable (cadastral) value of your property. The taxable base is then multiplied by the general income tax rate in Spain.
What is the ‘cadastral’ value of a property?
The cadastral value is the value set by the local Town Hall on a property. It is used for calculating the local property taxes (rates) and Spanish Deemed rental income tax.
When is the deadline for filing a Spanish rental income tax return?
Income must be reported and taxes paid within a month of receiving rental income in Spain. Alternatively, quarter Spanish rental income tax returns could be filed.
Am I obliged to pay Spanish wealth tax?
Non-residents in Spain may pay Wealth Tax depending on the net value of their Spanish property. The tax rate ranges from 0.2% to 3.7% from the value of the property. There is a general allowance of currently €700,000 which is not subject to wealth tax.
What is the current rate for Spanish Capital Gains Tax?
Spanish Capital Gains Tax rate is currently 19.00% on the gain from selling the property.
What are the Spanish CGT implications that I may have as a non-resident?
Under Spanish law, in case the seller is a non-resident, the purchaser must withhold Public treasury tax at 3% of the purchase price and pay it over to the tax authorities within a month of transfer. A reclaim may be required if the 3% paid exceeds the final Spanish Capital Gains Tax liability.
The Spanish Capital Gains Tax return should be filed and paid within three months of the withholding tax payment.
How to file a Spanish property tax return online?
Property Tax International (PTI Returns) will assist you remotely online with the entire process of preparation and filing of tax forms in respect of Spanish rental income, deemed income, or capital gains. PTI Returns will keep you updated throughout the process and communicate directly with the Spanish tax office on your behalf.
Request a free callback from a tax professional
Property Tax Rates in Spain and Deadlines
| Tax Year | 1st January – 31st December |
| Income Tax Rate | 19% |
| Income Tax Deadline | 1 month after rent is received. Quarterly returns are accepted by the 20th of the month following the end of the quarter. Deemed rent – 31st of December |
| Capital Gains Tax Rate | 19% |
| Dual Tax Agreement with Ireland | Yes |
| Dual Tax Agreement with the UK | Yes |
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