If you own property in Spain but are not a Spanish tax resident, you will generally be required to submit an annual Non-Resident Income Tax return (Form 210), even if you do not rent out your property.
Spanish tax law attributes a notional or deemed income to non-resident owners of properties available for their own use. The tax is calculated mainly by reference to the property’s cadastral value (valor catastral), rather than its market value.
If the property has more than one owner, each owner must submit a separate Form 210 according to their ownership share.
If you receive rental income, different tax rules and filing deadlines apply. You can find further information on our Rental Income Tax in Spain page. Deemed income tax may still be payable for periods when the property is not rented out.
Our Non-Resident Income Tax Fees
Our professional fees for preparing and submitting your annual Form 210 returns are:
- One property with two owners: 150,00 Euros + VAT (181,50 Euros in total).
- One property with one owner: 125,00 Euros + VAT (151,25 Euros in total).
- Apartment, garage and storeroom registered as three separate properties: 180,00 Euros + VAT (217,80 Euros in total).
- Other situations: Please contact us for a quotation.
Documents We Need
To prepare your Non-Resident Income Tax returns, please provide:
- A copy of your property Title Deeds (escritura).
- A copy of the NIE certificate for each owner.
- The latest available IBI (local property tax) bill for each property, including separately registered garages and storerooms.
Non-Resident Income Tax Filing Deadlines
The deadline for submitting Form 210 for deemed income relating to 2025 is 31 December 2026. We recommend arranging your return well before this date, particularly as it falls during the Christmas holiday period.
Important change from 2027: Under new regulations, the filing period for deemed income tax returns will no longer begin on 1 January. Form 210 returns relating to 2026 can only be submitted between 1 April and 31 December 2027. The same filing period will apply to subsequent tax years. You can consult the official Spanish Tax Agency guidance.
Selling Your Property in Spain
If you sell your Spanish property, the Tax Office may review your previous Non-Resident Income Tax obligations, particularly when you apply for a refund of the 3% withholding tax deducted from the sale price.We therefore recommend ensuring that any outstanding Form 210 returns are dealt with when preparing for a property sale.
Payment and Contact
To avoid problems with rejected direct debits, we recommend that clients transfer the tax amount to our client account so that we can arrange payment to the Spanish Tax Office on their behalf.
If you would like Bravo Legal to prepare and submit your Non-Resident Income Tax returns, please email us at nonresidents@bravolegal.es.