Non Resident Property Tax in Spain

If you own property in Spain but live abroad, you are subject to non-resident property tax obligations.

Many foreign property owners are unaware that tax must be filed even if the property is not rented. Understanding your obligations is essential to avoid penalties, surcharges and future legal complications.

We help non-resident property owners in Costa Blanca stay fully compliant with Spanish tax law.

Who Is Considered a Non-Resident in Spain?

You are considered a non-resident for Spanish tax purposes if:

• You spend less than 183 days per year in Spain
• Your main economic activity is outside Spain
• You are registered as tax resident in another country

Even if you frequently visit your Spanish property, you may still be considered a non-resident for tax purposes.

What Taxes Do Non-Resident Property Owners Pay?

There are three main taxes non-resident property owners must consider:

1. IRNR – Non-Resident Income Tax (Modelo 210)

If the property is:

• Not rented → You must declare imputed income annually
• Rented → You must declare rental income quarterly or annually

Each co-owner must file separately.

2. IBI – Local Property Tax

This tax is paid yearly to the local Town Hall (Ayuntamiento).

3. Capital Gains Tax (When Selling)

Non-residents are subject to withholding tax upon sale of the property.

Do I Have to File Tax If My Property Is Not Rented?

Yes.

Even if you only use the property for holidays, Spanish law requires you to declare an annual imputed income tax return.

Failure to file may result in:

• Fines
• Late payment surcharges
• Interest charges
• Complications when selling the property

Common Mistakes Foreign Property Owners Make

• Assuming the notary handled the tax filing
• Believing tax only applies if the property is rented
• Missing annual filing deadlines
• Filing incorrect amounts
• Forgetting to declare co-ownership

These mistakes are more common than expected.

Our Non-Resident Property Tax Service

We provide full compliance support for foreign property owners in Costa Blanca.

Our service includes:

• ✔ Calculation of imputed income
• ✔ Rental income tax calculation
• ✔ Preparation and filing of Modelo 210
• ✔ Payment management
• ✔ Fiscal representation (if required)
• ✔ Annual reminders and follow-up

With over 15 years of experience in public tax administration, we ensure your obligations are handled correctly and on time.

Why Choose Us?

We specialise in assisting international property owners in Costa Blanca.

We act as your technical bridge between:

• Spanish Tax Authorities
• Local administration
• Property ownership obligations

You buy with confidence. We protect every detail.

Request Assistance

Avoid penalties and ensure your Spanish property is fully compliant.

Request your Non-Resident Property Tax review today.

Request Tax Assistance