Property owners in Spain who are tax residents abroad (not residing in Spain for tax purposes) are required to annually file and pay the Non-Resident Income Tax (Form 210). It’s important to note that this tax obligation is distinct from the Wealth Tax.
The requirement arises because you own property as a non-resident, and the law assumes you’re earning income from it. Whether or not you rent out your property doesn’t change this obligation. Even if you don’t actually receive any income, you still have to submit this tax declaration.
If multiple people own the property, each individual must file their own Form 210 based on their share or proportion of ownership.
In the case you receive a rental income, the Tax Office establishes a different procedure and deadlines. (Please read this: https://bravolegal.es/the-new-law-for-holiday-rentals-tax-implications/), Whether or not, you must always file the annual tax declaration.
If you’re considering our services to help with your Non-Resident Income Tax declaration, here are our fee details:
- 1 Property with 2 named owners (two forms 210): 140,00 Euros + IVA : 169,40 Euros in total
- 1 Property in the name of 1 person only: 115,00 Euros + IVA : 139,15 Euros in total
- Other cases (several properties, more than 2 owners, etc.): Please get in touch.
In order to prepare the declaration, we will need the following documentation from you:
- A copy of your purchase Title Deeds ( escritura).
- Copy of your NIE certificate(s). One for each person named on the Deeds
- The rates bill (IBI) of all your properties in Spain (including garages and storage rooms), which is what you pay to the Town Hall yearly, ideally for YEAR 2024, or the latest available.
Finally, please note that if you sell your property and are eligible for a refund of the 3% withholding, you will not receive the refund unless you have fulfilled your Non-Resident Income Tax obligations for previous years. For example, if you sell your property in 2025, you will need to settle the income tax for the years 2020, 2021, 2022, 2023, and the proportionate part of 2025 (unless you acquired the property recently, of course). Even if you are not eligible for a refund, it is still essential to settle the income tax prior to paying the Capital Gains Tax to avoid significant penalties.
If you would like to contact us for us to carry out this work for you, please do so by sending an e-mail to the following address: nonresidents@bravolegal.es
Non Resident Income Tax (form 210) corresponding to the year 2024, is the 31st of December 2025 but obviously, we do not advise leaving it until the last minute as we have to take into account that this period coincides with the Christmas holiday period. Please note that all this information applies only to the Non-Resident Income Tax for “deemed” income. If you earn actual income from renting out your property, please click here.
VERY IMPORTANT NOTE. In recent years, some of our clients who opted for payment by direct debit (i.e. the Tax Office charging the taxes directly to their bank accounts) encountered issues because their banks rejected the debit for various reasons. To avoid any potential problems, we strongly recommend that all our clients pay the tax via bank transfer to our client account, and we will process the payment to the Tax Office on their behalf. If you have any queries or concerns, please feel free to contact us by email.