What are the tax obligations of non-residents in Spain?
The annual non-resident tax, also known as the modelo 210 to be completed
If you are a non-resident in spain and you own a property (-men), you must file the non-resident tax return (model 210). this tax return must be filed once per calendar year and is calculated on the previous calendar year. the tax return must be filed and paid between 01 January and 31 December.
Depending on the value of the property (calculated on the cadastral value) you will have to pay a corresponding tax, the annual non-resident tax. This is NOT the IBI or SUMA, the IBI or SUMA is a land registry tax which also has to be paid annually and is levied on the property. The non-resident tax is a tax that affects the owner(s) of the property.
Each owner should do this accordingly according to his % share owner. For example a married couple is usually 50%-50% owner so 2 declarations.
You rent
Each time you rent out you MUST file a quarterly return per owner.
Suppose you rent every quarter, but there are also days or weeks that you do not rent, then the following rule applies:
- 1st declaration, deadline 20 April (for January, February and March)
- 2nd declaration, deadline 20 July (April, May and June)
- 3rd declaration, deadline 20 October (July, August and September)
- 4th declaration, deadline 20 January (October, November and December)
- 5th tax return, deadline 31st December (for the days you did not rent in the previous calendar year)
Additional information to be given to your tax advisor:
- Proof of check-in and check-out date and the total amount of each rental and information about the tenants
- Invoices/evidence of all costs incurred:
- For example: Suma, community, home insurance, water or electricity bills, internet, repair costs, cleaning costs, garden maintenance, ...
Ps. As a landlord you must also meet certain legal / judicial requirements, inform yourself behind this because this falls solely under the responsibility of the owner, even if you rent with an intermediary you will be held liable. This is separate from the tax part.
Each owner should do this accordingly according to his % share owner. For example a married couple is usually 50%-50% owner so 2 declarations.