Yearly Tax Returns for Non-Resident Property Owners in Spain

A non-resident owner does not file a Spanish income tax return. The tax is the non-resident income tax, declared on form 210, and for a property it takes two forms that can coexist in the same year:

• Rental income for the days the property was let. Since the 2026 tax year the rent for the whole year goes in a single return filed between 1 and 20 April of the following year (rent for 2024 and 2025 was filed in January).
• Deemed income for the days it stood empty or was used by the owner: 1.1 % of the cadastral value if it was revised in the last ten years, 2 % otherwise. It is filed during the following year, up to 31 December.

Each co-owner files separately. A couple who own two flats jointly have four returns for each type of income.

The lower rate has to be supported by a tax residence certificate from your country, which expires. Keeping it current is part of what we watch.

For the law behind these rules, including dividends, interest and treaty relief, see our page on non-resident income tax in Spain. This page is about the recurring filing.

• Form 210 for rental income, grouped by year, for each owner.
• Form 210 for deemed income, prorated by the days at your disposal.
• Monitoring of your residence certificate and the rate it supports.
• Reminders in English ahead of each deadline, and the filed copies in your folder.

Years that were never filed can be put right for the four that are still open, with a surcharge that is far lower than the penalty applied once the tax office asks. It is worth doing before a sale or an inheritance brings the file to someone's attention.

United Kingdom. Since 2021 British residents pay 24 % on gross rent, with no deduction for expenses. Spanish tax is then credited against UK tax on the same income.

United States. 24 % on gross rent in Spain. On the US return the property is reported with its expenses and depreciation under US rules, and Spanish tax paid supports a foreign tax credit.

Germany, France, the Netherlands, Belgium, Ireland, the Nordic countries. 19 % on net rent. How the home country relieves double taxation, by exemption or by credit, depends on each treaty.

Switzerland. Not in the European Union or the European Economic Area: 24 % on gross rent.

Latin America. 24 % on gross rent. Many countries in the region have a treaty with Spain, which governs how the income is treated at home.

Deemed income on a property that is not let follows the same two rates.

• Filing only the deemed income return because that was all the previous adviser did, while the flat was let all summer.
• Deducting expenses while resident outside the EU.
• One return for a couple. Each owner files their own.
• Using the purchase price instead of the cadastral value for deemed income.
• Assuming the 19 % rate without a valid residence certificate.
• Believing the platform withholds Spanish tax. It reports; it does not withhold.
• Ignoring the garage or storage room, which have their own cadastral reference and their own deemed income.

• The latest local property tax (IBI) receipt for each property: it shows the cadastral value and reference.
• The title deed, for ownership shares and the purchase date.
• Your Spanish tax number (NIE) and that of each co-owner.
• A tax residence certificate, if you are claiming the 19 % rate.
• If the property is let: platform or agency statements for the year and, for EU and EEA residents, the invoices for the expenses.

You do not need a Spanish digital certificate or to be in Spain. We file as your representative.

You move to Spain. Once you are resident, form 210 stops and the property goes into your Spanish income tax return, along with your worldwide income.

You sell. The buyer withholds 3 % and you file a capital gains return: see selling as a non-resident.

An owner dies. The heirs owe Spanish inheritance tax within six months and become the owners for form 210 purposes from the date of death. See inheritance and gift tax.

Your holdings in Spain are substantial. Non-residents are subject to wealth tax on Spanish assets above the exempt amount: see wealth tax.