We are here to help you resolve
your tax problems
We are here to help you resolve
your tax problems
Taxes
It is important that residency status is correctly determined. Fiscal residents in Spain pay taxes on whichever income they receive worldwide, but non-residents are taxed only on their incomes within Spain.
Personal taxes (resident an non-resident)
Non-Resident Tax Obligations in Spain (2025)
If you spend more than 183 days per calendar year in Spain, or your main economic interests are based here, you may be considered a tax resident. Otherwise, you are classified as a non-resident for tax purposes.
As a non-resident property owner in Spain, you are legally required to pay the following taxes:
1. IBI – Impuesto sobre Bienes Inmuebles (Council Tax)
- An annual municipal tax applicable to all property owners.
- Based on the valor catastral (rateable value) of the property.
- Paid directly to the local town hall or through SUMA offices in the Valencian Community or online with a digital certificate
2. Non-Resident Income Tax (IRNR)
Depending on how your property is used, you must pay the following taxes:
- Imputed Income Tax (Renta Imputada)
- Applies if your property is not rented out for the full year or was partially rented during the year.
- Calculated based on the cadastral value of the property.
- Must be declared using Modelo 210 and submitted by 31st December each year.
- Rental Income Tax
- Applies if you rent out your property for the full year or partially during the year.
- As of 2024, this tax is now filed annually, not quarterly.
- The declaration for rental income earned in 2024 must be submitted between 1st and 20th January 2025.
- Tax rate:
- 19% for EU/EEA citizens
- 24% for non-EU/EEA citizens
- EU/EEA citizens may deduct certain expenses (e.g. maintenance, insurance, mortgage interest).
Why Appoint a Fiscal Representative?
We strongly recommend appointing a fiscal representative in Spain, such as DBA Consulting, to ensure full compliance with Spanish tax laws.
Your fiscal representative will:
- Ensure your taxes are filed accurately and on time.
- Act as your official contact with the Spanish Tax Authority.
- Receive and manage notifications on your behalf.
- Keep you informed of regulatory changes.
- Provide ongoing support for any tax-related queries.
Personal taxes (resident an non-resident)
Non-Resident Tax Obligations in Spain (2025)
If you spend more than 183 days per calendar year in Spain, or your main economic interests are based here, you may be considered a tax resident. Otherwise, you are classified as a non-resident for tax purposes.
As a non-resident property owner in Spain, you are legally required to pay the following taxes:
1. IBI – Impuesto sobre Bienes Inmuebles (Council Tax)
- An annual municipal tax applicable to all property owners.
- Based on the valor catastral (rateable value) of the property.
- Paid directly to the local town hall or through SUMA offices in the Valencian Community or online with a digital certificate
2. Non-Resident Income Tax (IRNR)
Depending on how your property is used, you must pay the following taxes:
- Imputed Income Tax (Renta Imputada)
- Applies if your property is not rented out for the full year or was partially rented during the year.
- Calculated based on the cadastral value of the property.
- Must be declared using Modelo 210 and submitted by 31st December each year.
- Rental Income Tax
- Applies if you rent out your property for the full year or partially during the year.
- As of 2024, this tax is now filed annually, not quarterly.
- The declaration for rental income earned in 2024 must be submitted between 1st and 20th January 2025.
- Tax rate:
- 19% for EU/EEA citizens
- 24% for non-EU/EEA citizens
- EU/EEA citizens may deduct certain expenses (e.g. maintenance, insurance, mortgage interest).
Why Appoint a Fiscal Representative?
We strongly recommend appointing a fiscal representative in Spain, such as DBA Consulting, to ensure full compliance with Spanish tax laws.
Your fiscal representative will:
- Ensure your taxes are filed accurately and on time.
- Act as your official contact with the Spanish Tax Authority.
- Receive and manage notifications on your behalf.
- Keep you informed of regulatory changes.
- Provide ongoing support for any tax-related queries.
Our Services for residents and non-residents
Presentation of income tax returns.
Property Council Tax (IBI) management.
Free initial legal enquiry.
Representation to the Spanish Tax Authority
Personalized service.
Our Services for residents and non-residents
Presentation of income tax returns.
Property Council Tax (IBI) management.
Free initial legal enquiry.
Representation to the Spanish Tax Authority
Personalized service.
THE SIMPLEST WAY TO FIND HELP
ASK FOR FREE QUOTATION
(+34) 965 04 69 91
Calle Ramón Freixa nº1. 1º planta.
03183 Torrevieja (Alicante)
Teléfono: (+34) 965 04 69 91
Email: info@dbaconsulting.es
www.dbaconsulting.es
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