If you own property in Spain, earn income from Spanish sources, or spend part of the year there without becoming a tax resident, you need to understand Spain’s non-resident tax regime. The rules are different from those for residents, and getting them wrong can lead to unexpected bills and penalties.
Spain’s non-resident income tax (IRNR – Impuesto sobre la Renta de no Residentes) applies to individuals and companies that earn income in Spain but are tax resident elsewhere. This guide covers what you need to know for 2026.
Who Counts as a Non-Resident for Tax Purposes
Spain determines tax residency based on three criteria. You are a Spanish tax resident if any of these apply:
- You spend more than 183 days in Spain during a calendar year
- Your main economic interests are in Spain (center of vital interests)
- Your spouse and dependent children live in Spain
If none of these apply, you are a non-resident for tax purposes. The 183-day rule is the most common test, and the count includes partial days. Spending 184 days in Spain over the course of a year, even scattered across multiple visits, makes you a tax resident.
Non-residents pay tax only on their Spanish-source income, not on worldwide income. This is the key difference from residents, who are taxed on their global income.
Non-Resident Tax Rates for 2026
Non-resident tax rates depend on your country of residence and the type of income. The rates differ significantly for EU/EEA residents versus non-EU residents.
EU and EEA Residents
If you are tax resident in an EU or EEA country, you benefit from reduced rates on most types of income:
- Employment income: Progressive rates similar to resident rates
- Rental income from Spanish property: 19%
- Capital gains from property sales: 19%
- Dividends and interest: 19% (subject to double tax treaty provisions)
The 19% flat rate on rental income and capital gains is significantly lower than the rates for non-EU residents, reflecting EU non-discrimination principles.
Non-EU Residents
Non-EU residents face higher flat rates:
- Rental income: 24%
- Capital gains from property sales: 24%
- Employment income: 24% (progressive rates may apply in some cases)
- Dividends and interest: 19% to 28% (depending on amount and treaty)
The difference between 19% and 24% on rental income can be substantial. A UK resident (post-Brexit, no longer EU) pays 24% on Spanish rental income, while a German resident pays 19%.
Tax on Spanish Property for Non-Residents
Property ownership triggers two separate tax obligations for non-residents in Spain.
Imputed Income Tax (Deemed Income)
Even if your Spanish property sits empty and generates no income, Spain taxes a notional or imputed income. This applies to non-residents who own property in Spain but do not rent it out.
The calculation is straightforward:
- 1.1% of the cadastral value (valor catastral) if the value has been revised in the last 10 years
- 2% of the cadastral value if the revision was more than 10 years ago
This imputed income is taxed at 19% for EU/EEA residents and 24% for non-EU residents. On a property with a cadastral value of €100,000 (revised within 10 years), the annual imputed income tax would be €1,100 x 19% = €209 for an EU resident.
The tax is filed annually using Modelo 210. If you own the property for only part of the year, the amount is calculated proportionally.
Rental Income Tax
If you rent out your Spanish property, you pay tax on the actual rental income at 19% (EU/EEA) or 24% (non-EU). EU/EEA residents can deduct certain expenses, including:
- Property maintenance and repair costs
- Property insurance premiums
- Community fees (gastos de comunidad)
- IBI (local property tax)
- Depreciation of the building (3% of the construction value per year)
- Interest on mortgages related to the property
Non-EU residents generally cannot deduct expenses and pay tax on the gross rental income. This is another reason why the EU/EEA rate is more favorable.
Filing Obligations
Non-residents must file Modelo 210 for each type of Spanish-source income. The filing deadlines depend on the type of income:
- Imputed income (deemed income): Filed annually by December 31 for the previous year
- Rental income: Filed quarterly within 20 days of the end of each quarter
- Capital gains from property sales: Filed within 3 months of the sale
- Other income: Filed within 3 months of receipt
Many non-residents are caught out by the imputed income tax filing requirement. Even if you never visit your Spanish property and it generates no income, you still need to file Modelo 210 for the deemed income.
Wealth Tax and the Solidarity Tax
Non-residents who own assets in Spain may also face Spanish wealth tax (Impuesto sobre el Patrimonio). This applies to non-residents whose Spanish assets exceed €700,000, with a €300,000 exemption for the primary residence.
Spain also introduced a temporary Solidarity Tax (Impuesto de Solidaridad) for high-net-worth individuals, applying to worldwide net wealth above €3 million for residents and Spanish-situated net wealth above €3 million for non-residents. Rates range from 1.7% to 3.5%.
Some autonomous communities have their own wealth tax rates and exemptions. Madrid currently offers a 100% relief on wealth tax, while other regions like Catalonia and Andalusia have their own scales. Read our full wealth tax guide for details.
Planning Strategies
Consider the Beckham Law if Moving to Spain
If you are planning to become a Spanish resident, the Beckham Law special regime may allow you to remain taxed as a non-resident for six years, paying a flat 24% rate on Spanish-source income only. Read our Beckham Law guide for full details.
Understand Property Tax Obligations
As a property owner in Spain, you face multiple tax obligations beyond income tax. Our property tax guide covers IBI, IRNR, and wealth tax on real estate in detail.
Use a Company Structure for Rental Properties
Some non-residents hold Spanish rental property through a Spanish or EU company. This can offer advantages in terms of expense deductibility and estate planning, though it introduces additional compliance requirements. Professional advice is essential.
Track Your Days Carefully
The 183-day rule is strict. If you spend 184 days in Spain, you become a tax resident and face worldwide taxation in Spain. Keep detailed travel records and consider using a day-counting app or spreadsheet.
Frequently Asked Questions
Do I need a Spanish tax number (NIE) as a non-resident?
Yes. You need a NIE (Numero de Identificacion de Extranjero) to file Spanish tax returns, own property, or conduct most financial transactions in Spain. You can obtain one at a Spanish police station or consulate.
Can I deduct mortgage interest on my Spanish property as a non-resident?
EU/EEA residents can deduct mortgage interest related to rental property income. For imputed income (deemed income), no deductions are available. Non-EU residents generally cannot deduct expenses.
What happens if I do not file Modelo 210?
Penalties for late or non-filing range from €100 to €10,000 depending on the severity and whether the failure was deliberate. The Spanish tax authority has been increasingly aggressive in pursuing non-resident tax compliance, particularly for property owners.
Does the UK-Spain treaty protect me from Spanish tax?
No. The treaty gives Spain the right to tax income from Spanish property. The UK provides a foreign tax credit to avoid double taxation, but you still pay the Spanish tax.
Key Takeaways
Non-resident taxation in Spain is complex but manageable with proper planning. The main points to remember:
- Non-residents pay tax only on Spanish-source income
- EU/EEA residents benefit from lower rates (19%) than non-EU residents (24%)
- Imputed income tax applies to all non-resident property owners, even with no rental income
- Modelo 210 must be filed for each type of income, with different deadlines
- Wealth tax may apply if Spanish assets exceed €700,000
- Double tax treaties provide relief but do not eliminate Spanish tax on Spanish property income
The Spanish tax authority has been increasing enforcement of non-resident tax obligations. If you own property in Spain or earn Spanish-source income, make sure your filings are up to date.
Disclaimer: This article is for informational purposes only and does not constitute professional tax advice. Tax laws change frequently. Consult a qualified tax advisor for guidance specific to your situation.