What are the tax obligations of non-residents in Spain?
Are you non-resident and have a property in Spain? Then some tax obligations apply:
- Non-Resident Tax (Modelo 210)
If you own a property but do not rent it out, then you must file the non-resident tax annually.
This tax is calculated based on the cadastral value of your property (not to be confused with the municipal IBI or SUMA).
Each owner must file a separate return, according to the ownership share. - Rental property
If you rent out your property, you must declare your total rental income annually through Modelo 210.
Since 2024, this is done only once a year, before Jan. 31 of the following year.
You may deduct expenses incurred (such as utilities, insurance, maintenance and cleaning).
Again, each owner files a separate return according to his or her ownership share. - IBI / SUMA and other local taxes
In addition to the non-resident tax, you must also take into account the annual municipal property tax (IBI or SUMA). On top of that, there is also the garbage collection tax and, if applicable, the traffic tax (IVTM) for cars and other registered (matriculated) vehicles. These taxes are collected directly by the municipality or through SUMA and are completely separate from Modelo 210.
👉 Through this page we want to help non-residents better understand their tax rights and obligations in Spain.
The information is purely informative and intended as a first aid. For a correct and complete declaration, we always recommend consulting an expert.