Non-resident tax in Spain for property owners
If you live outside Spain and own a home or earn income here, you probably need to file Spanish non-resident income tax. We make sure it is done properly and on time.
Who has to file non-resident tax in Spain
Non-resident income tax (IRNR) applies to income earned in Spain by people who are not Spanish tax residents. As a general rule, you are resident if you spend more than 183 days a year in Spain or your main interests are here; if not, you are taxed as a non-resident on what you earn in Spain.
The most common case is a foreign owner of a holiday home on the coast. But it also covers rental income, selling a property and other income from Spain.
The three most common situations for owners
- A home you use yourself or leave empty. Even if you never rent it out, Spanish law treats owning it as generating income, and it has to be declared every year.
- A home you rent out. Rental income is declared for the periods set by the rules. Depending on where you live, you may or may not deduct certain expenses.
- Selling your home. When you sell, the buyer must withhold part of the price on account of your tax, and you declare the gain or loss. Any difference is then settled.
How we help with your non-resident tax
- Reviewing your situation. We check what you need to file, for which properties and income, and whether any years are outstanding.
- Filing your returns. We prepare and file your returns on time and send you the receipts.
- Selling your property. We work out the gain, check the withholding and claim any refund due.
- Your tax calendar. We remind you each year of what is due, so you do not have to keep track from abroad.
- Catching up. If there are years you have not filed, we explain how to put things right and handle it for you.
Double taxation: your country and Spain
Income from your Spanish home may also be taxed in the country where you live. The double tax treaties Spain has signed with many countries set out who taxes what and how to avoid paying twice. We check the one that applies to you and, if needed, coordinate with your adviser at home.
Frequently asked questions
Do I have to declare my Spanish home if I do not rent it out?
Usually yes. Spanish rules treat simply owning a home that is not your main residence as generating income, which is declared every year.
What if I have not filed for previous years?
It can be put right. It is better to do it before the tax office contacts you, and before you sell, because it will be checked at that point.
Can I deduct expenses from my rental income?
It depends on where you live: the rules allow residents of the EU and the European Economic Area to deduct certain expenses. We check your case.
Do I need a tax representative in Spain?
In some cases the rules require one; in others it is simply practical. We tell you whether it applies to you and can act as your representative.
What happens to the withholding when I sell?
The buyer withholds part of the price and pays it to the tax office on account of your tax. If it is more than you owe, you can claim a refund.