Non-Resident Tax in Spain
Non-Resident Tax Lawyers in Spain: IRNR, Property & Wealth Tax
If you are not tax resident in Spain but own property, receive Spanish-source income, sell Spanish assets or hold significant wealth here, several Spanish taxes may still apply. Law Cappital advises on Non-Resident Income Tax (IRNR), Modelo 210, property disposals, Wealth Tax, the Solidarity Tax on Large Fortunes and tax-residency questions, coordinating the Spanish position with the rules of your country of residence.
Where most clients start
Foreign owners renting Spanish property need to determine the applicable IRNR rate, whether expenses are deductible and when Modelo 210 is due.
Non-residents selling Spanish property need to deal with the buyer's 3% withholding and the seller's final capital-gains return.
People splitting their time between countries often need a residence analysis before deciding whether Spain taxes only Spanish-source income or worldwide income.
Find Your Situation
What can Spain tax when you are non-resident?
For IRNR, Spain generally taxes non-residents on Spanish-source income. Separately, Wealth Tax and the Solidarity Tax on Large Fortunes may apply to assets and rights situated, exercisable or enforceable in Spain. The tax base, rate, exemptions and filing deadline depend on the type of income or asset and, in some cases, on the taxpayer's country of residence.
Rental Income Tax
Modelo 210 for Spanish rental income, including the 2026 filing-calendar changes.
View Details →Imputed Income Tax
IRNR on qualifying Spanish property kept for own use or left vacant.
View Details →Selling Property
The 3% withholding, 19% capital-gains rate and final Modelo 210 calculation.
View Details →Wealth Tax & ITSGF
Spanish-situated assets, regional rules and the separate large-fortunes tax.
View Details →Tax Residency
183 days, economic interests, the family presumption and treaty tie-breakers.
View Details →Double Taxation
Applying the relevant treaty and coordinating Spanish tax with your home country.
View Details →Full Breakdown
Non-Resident Tax Services in Spain
The summary below reflects the rules checked as at 25 September 2026. Treaty provisions, exemptions, ownership structures and regional Wealth Tax rules can change the result in an individual case.
Rental Income Tax
Spanish rental income received without a permanent establishment is normally reported through Modelo 210. Under the Tax Agency's currently published treatment, residents of the EU, Iceland, Norway and Liechtenstein are taxed at the general 19% rate and may deduct qualifying expenses where the statutory conditions are met. Other non-residents are generally subject to the 24% rate on gross rental income.
For individuals entitled to deduct expenses, the costs must be deductible under the Spanish Personal Income Tax rules and must be directly connected with the Spanish rental income, with a direct and inseparable economic link to the activity in Spain. A tax-residence certificate is required when expenses are claimed.
The exclusion of residents in third countries from expense deductions is currently under judicial review. The Spanish National Court ruled in July 2025 in favour of a US-resident taxpayer, and the Supreme Court admitted the issue for cassation by Order of 15 July 2026. As at 25 September 2026, the Supreme Court has not yet issued the final judgment on the merits.
- General rate: 19% EU, Iceland, Norway & Liechtenstein · 24% others
- 2026 grouped rent: 1-20 April 2027
- Direct debit: generally 1-15 April
- Third-country expenses: litigation pending
For rental income accrued from 2026, annual grouped returns with tax payable are filed during the first 20 calendar days of April of the following year. Separate returns move to the same April window for accruals from October 2026, with transitional rules for earlier 2026 accruals.
Read the Supreme Court deductions analysisImputed Income Tax
A non-resident individual can be subject to imputed real-estate income on qualifying Spanish property that is kept for own use or is not generating rental income. The imputed amount is normally 2% of the cadastral value, reduced to 1.1% where the cadastral value was revised, modified or determined through a general collective valuation procedure and entered into force in the tax year or in any of the previous ten tax years.
If the property has no cadastral value, or it has not been notified to the owner by the tax-accrual date, the 1.1% percentage applies to 50% of the higher of the acquisition value or the value verified by the Tax Administration for other taxes. No expenses are deductible from the imputed amount. The calculation is prorated for the number of days the property was actually available to the owner.
- Base percentage: 2% or, where applicable, 1.1%
- IRNR rate: 19% EU, Iceland, Norway & Liechtenstein · 24% others
- 2026 income deadline: 1 April-31 December 2027
- Expenses: not deductible
The filing window changed for imputed income corresponding to 2026 and later years: Modelo 210 may be filed from 1 April to 31 December of the following year. The previous January-to-December timetable still applies to imputed income for 2025 and earlier years.
Ask about imputed income taxSelling Spanish Property: Capital Gains
When a non-resident sells Spanish real estate, the purchaser is generally required to withhold 3% of the agreed consideration and pay it to the Spanish Tax Agency on account of the seller's final liability. The seller then files Modelo 210 to calculate the actual capital gain and the final tax due.
The domestic IRNR rate on gains arising from the transfer of assets is 19%. The seller's Modelo 210 is filed during the three-month period that begins once one month has elapsed from the date of transfer, which in practice gives a four-month window from completion. If the final tax is lower than the 3% withholding, the seller may claim the excess back; if it is higher, the balance is payable.
- Buyer withholding: 3% of agreed consideration
- Domestic gain rate: 19%
- Seller filing: three months after the initial one-month period
- Refund: possible where withholding exceeds final liability
Specific exemptions, treaty provisions and the correct computation of acquisition and disposal values must be reviewed separately. The 3% withholding is an advance payment, not the final capital-gains tax itself.
Ask about selling your Spanish propertyNon-Resident Wealth Tax & Solidarity Tax on Large Fortunes
Non-residents are generally subject to Spanish Wealth Tax by real obligation only on assets and rights that are situated, can be exercised or must be performed in Spain. Directly connected charges, encumbrances and qualifying debts can be relevant to the net taxable amount.
Under the State rules there is a €700,000 minimum exemption for taxpayers subject by real obligation. However, all non-resident taxpayers may opt to apply the Wealth Tax rules of the Autonomous Community in which the greatest value of the Spanish assets and rights subject to the tax is located. Regional minimum exemptions, tax scales, deductions and bonuses can therefore materially change the result.
It is no longer accurate to describe Madrid simply as having an unconditional 100% Wealth Tax bonus. While the Solidarity Tax on Large Fortunes remains in force, Madrid's ordinary 100% bonus is displaced by a transitional mechanism linked to the amount that would arise under the State large-fortunes tax.
High-value Spanish wealth may also fall within the State Solidarity Tax on Large Fortunes (ITSGF). Non-residents can be liable by real obligation, and the €700,000 minimum exemption also applies to taxpayers subject on that basis. The tax is complementary to Wealth Tax, so the two calculations must be coordinated.
- State Wealth Tax minimum: €700,000
- Regional option: available to all non-residents
- Reference region: greatest value of taxable Spanish assets/rights
- Large fortunes: ITSGF may also apply
Wealth Tax filing dates are set for each annual campaign rather than being a timeless fixed 30 June rule. For the 2025 tax year, the filing period ran from 8 April to 30 June 2026, with an earlier cut-off for direct debit.
Ask about Spanish Wealth Tax and ITSGFTax Residency Determination
Under Spain's domestic rules, an individual is generally treated as Spanish tax resident if either of the principal statutory tests is met: presence in Spain for more than 183 days during the calendar year, or having the main centre or base of activities or economic interests in Spain, directly or indirectly.
For the 183-day test, sporadic absences can count as days in Spain unless tax residence in another country is proved. In addition, there is a rebuttable presumption of Spanish residence where the individual's non-legally-separated spouse and dependent minor children habitually reside in Spain. That family rule is a presumption, not an independent automatic third residence test.
If Spain and another country both regard the individual as resident under their domestic laws, the applicable double-tax treaty must then be reviewed to resolve dual residence under its tie-breaker rules. Spain generally determines individual tax residence for the whole calendar year rather than applying a domestic split-year system.
- Presence test: more than 183 days in the calendar year
- Alternative test: main centre/base of economic interests
- Family rule: rebuttable presumption
- Dual residence: treaty tie-breaker analysis
Double Taxation Treaties
Spain has a broad network of double-tax treaties, including treaties with the United Kingdom, the United States and Canada. A treaty does not simply mean that the same income is never taxed in both countries. Instead, it allocates taxing rights between the States and normally provides a method for relieving double taxation, such as a foreign-tax credit or an exemption.
The mechanism depends on the income type and the treaty. A certificate of tax residence is often required to apply treaty treatment at source or to support a refund claim, but the country in which the relief is ultimately given depends on the treaty and the domestic rules of both jurisdictions.
- Key step: identify the correct treaty article
- Evidence: tax-residence certificate often required
- Relief method: credit, exemption or reduced source taxation
How We Work
From residency analysis to filed return
Non-resident tax work is most reliable when the residence position, source of income, ownership structure and filing calendar are checked before the return is prepared.
Confirm Status
We determine whether Spanish domestic rules and any applicable treaty treat you as resident or non-resident.
Map the Taxes
IRNR, Wealth Tax, ITSGF and property-sale obligations each have different rules and filing dates.
Build the Evidence
We gather residence certificates, property records, deductible-cost evidence and sale documentation before filing.
Coordinate Abroad
Where needed, we coordinate the Spanish position with your foreign adviser so treaty relief and foreign-tax credits are handled consistently.
Common Questions
Non-resident tax in Spain, answered directly
Do I pay Spanish tax on my worldwide income as a non-resident?
Not under IRNR. A genuine Spanish non-resident is generally taxed under IRNR only on Spanish-source income. For Wealth Tax and ITSGF, a non-resident subject by real obligation is generally taxed only on relevant Spanish-situated or Spanish-enforceable assets and rights. Other Spanish taxes can still apply to particular transactions, inheritances, gifts or other Spanish connections, so “non-resident” does not mean that every foreign asset or transaction is automatically irrelevant for every Spanish tax.
What is the non-resident tax rate in Spain?
There is no single rate for every type of non-resident income. The general IRNR rate is 19% for residents of the EU, Iceland, Norway and Liechtenstein and 24% for other taxpayers, but dividends, interest and gains arising from transfers of assets are generally subject to a domestic 19% rate. A tax treaty or statutory exemption may reduce or eliminate Spanish tax in a particular case.
I do not rent out my Spanish property. Do I still owe tax?
Potentially yes. A non-resident individual can be subject to imputed real-estate income for qualifying Spanish property kept for own use or left vacant. The amount is calculated by reference to the cadastral value, or a special alternative base where there is no notified cadastral value, and is prorated for the days the property is actually available to the owner.
What happens to the 3% withheld when I sell my Spanish property?
The purchaser generally pays 3% of the agreed consideration to the Spanish Tax Agency as an advance payment on the non-resident seller's final tax liability. The seller then files Modelo 210 for the actual gain. If the final liability is lower than the withholding, the excess can be reclaimed; if it is higher, the balance is payable.
Can UK, US or Canadian landlords deduct rental expenses in Spain?
Under the Tax Agency's currently published rules, the statutory deduction route applies to qualifying EU/EEA residents, while other non-residents are taxed on gross rental income. The National Court held in July 2025 that the exclusion of a US resident breached EU free-movement rules, and the Supreme Court admitted the issue for cassation on 15 July 2026. As at 25 September 2026, the final Supreme Court judgment on the merits is still pending.
Do non-residents pay Spanish Wealth Tax?
Potentially. Non-residents are generally liable by real obligation on relevant Spanish-situated or Spanish-enforceable assets and rights. The State minimum exemption is €700,000, but all non-residents may opt for the rules of the Autonomous Community where the greatest value of the Spanish assets and rights subject to the tax is located. High-value cases must also be checked for the State Solidarity Tax on Large Fortunes.
Does Madrid still have a 100% Wealth Tax bonus?
The headline 100% Madrid bonus cannot currently be described as an unconditional exemption. While the Solidarity Tax on Large Fortunes remains in force, Madrid applies a transitional mechanism that coordinates the regional Wealth Tax bonus with the State large-fortunes tax. The actual result depends on the taxpayer's wealth and the interaction between both taxes.
How do I avoid double taxation on the same income?
The applicable tax treaty determines which country may tax each category of income and how double taxation is relieved. Depending on the treaty, relief may take the form of a foreign-tax credit, an exemption or a limit on source-country taxation. A tax-residence certificate is often needed, but the correct procedure depends on the income and the jurisdictions involved.
Not sure what you owe as a non-resident?
Tell us where you are tax resident, what you own or earn in Spain and whether you have rented or sold Spanish property. We can identify the relevant Spanish taxes, the filing calendar and the evidence needed before anything is submitted.
Last legal review: 25 September 2026 · Spanish IRNR, Modelo 210, Wealth Tax, ITSGF and tax-residency rules.