2025 Non-Resident Tax in Spain: Latest Changes and Deadlines

For non-residents property owners in Spain, submitting their Modelo 210 is an annual requirement. Whether you rent out your property or not, even if it sits vacant, you must declare the Modelo 210. In this practical guide we provide a comprehensive overview of the key aspects of Spanish non-resident tax obligations relevant to the 2025 tax year (to be filed in 2026), including the most recent legal changes and updates affecting non-resident property owners in Spain.

Who Must File a Non-Resident Tax Return (Modelo 210)?

All non-residents in Spain earning income in Spain must declare it via Modelo 210. If you earn employment income but do not own property, check the Double Taxation Agreement between Spain and your country of residence to avoid paying tax twice before filing your Modelo 210.

All non-resident property owners must file at least one Modelo 210 per year for imputed (“deemed”) income, even if the property is vacant or used occasionally. If you rent out your property, whether short- or long-term, an additional annual rental income declaration is required.

Finally, if you sell your Spanish property, you must declare capital gains tax within four months of the sale date also through the Modelo 210 tax form.

Key Deadlines for the 2025 Tax Year (declared in 2026)

Tax changes affecting non-resident property owners in Spain:

No major changes: tax rates remain 19% and 24%, with the same filing deadlines and obligations as the 2024 tax year (see 2024 guide). However, a few key updates do affect non-resident property owners. Let’s break them down:

Imputed income percentage:

The general rule remains: a 1.1% rate applies where cadastral values have been reviewed within the last 10 years. In practice, if the latest general collective valuation took place in 2015 or later, the 1.1% rate applies for the 2025 tax year. A temporary measure also extends the 1.1% rate to municipalities with general collective valuations from 2012 onwards, effectively freezing the imputed income percentage for the current tax year.

EU vs Spain: Non-Resident Imputed Income Tax Questioned

The European Commission has formally challenged Spain over its tax treatment of non-resident property owners, arguing it unfairly disadvantages them compared to Spanish residents. The dispute centres on Spain's imputed income tax, which applies to non-residents even if a property is empty, while residents are exempt for their primary home. Brussels argues this breaches EU free movement rules. Spain has two months to respond; if the case reaches the EU Court of Justice, affected owners may eventually claim refunds. Meanwhile, non-residents must continue filing Modelo 210 annually, as refunds cannot be claimed until a final EU decision confirms the law is unfair.

Rental Expenses Reclaims available for non-EU/EEA resident landlords:

In 2025, EU/EEA non-resident landlords can still deduct rental expenses (utilities, repairs, community fees, mortgage interest) when declaring Rental Income on their Modelo 210 filing. Non-EU/EEA residents cannot yet, but a 2025 National Court ruling deemed this discriminatory. Once the law changes - expected by 2026/2027 - non-EU/EEA owners may claim deductions and retroactive refunds for past tax years, provided valid documentation exists. IberianTax now offers a service to reclaim rental expenses early, ahead of the final ruling.

Changes that affect all short-term rental owners in Spain:

NRA obligation (2025)

From July 2025, all short-term rental listings are required to obtain a valid NRA (Rental Registration Number) to advertise their properties on digital platforms like Airbnb, Booking, and others. From then onwards, any listings without a valid NRA are being automatically removed from said platforms. This obligation applies to all property owners who rent their property for tourist reasons, regardless of the frequency and duration of said rental stays, and it applies to both residents and non-residents in Spain.

Your NRA can be obtained through the Registradores de España website using your digital certificate or Cl@ve to register your account on the registradores.org online portal. Alternatively, you can request it through IberianTax - no digital certificate or Cl@ve required. We submit the application directly to the Land Registry Office on your behalf, ensuring it is handled accurately and quickly. It’s the simplest way to avoid application errors and safeguard your NRA from being revoked.

Annual Informative Declaration of Short-Term Rental Activity (2026)

From February 2026, all short-term rental owners must submit an annual informative declaration linked to their NRA. This will cover all annual stays, including guest numbers, dates, and purpose of each visit.

The aim is to improve oversight, combat illegal or unregistered rentals, and ensure consistent data across tourist and temporary accommodation markets. Declarations can be submitted via the Sede Electrónica de los Registradores using the N2 app, or through IberianTax, which handles submission accurately and on time, avoiding errors or delays.

What does this mean for non-resident property owners in Spain in 2026?

• Non-resident property owners residing outside the EU/EEA can now use IberianTax’s Rental Expenses Reclaim service to recover deductible rental expenses from previous years before the four-year deadline passes.
• All short-term rental landlords must maintain a valid NRA and, starting February 2026, submit an annual tourist rental declaration - both services can be handled easily with IberianTax.
• While awaiting the final verdict on unfair Imputed Income tax treatment, non-residents must continue filing their Modelo 210 annually as usual to stay compliant.

What happens if I miss a deadline or decide not to file my Modelo 210?

Missing a Spanish tax deadline can lead to surcharges, interest, and penalties.

• Voluntary late filing: 1% surcharge of the tax due for the first month, plus 1% per additional month, up to 15% after 12 months. Interest starts accruing only after one year.
• After Tax Office notice: penalties can reach 50-100% of the tax due. Serious or repeated delays may even trigger criminal action.

Late filing can also delay refunds, block deductions, and increase future scrutiny. Staying on top of deadlines is crucial to avoid costly fines and complications.

Can I file the Modelo 210 myself or do I need help?

You can file the Modelo 210 yourself on the Spanish Tax Agency website, but it’s only in Spanish and the website is not very intuitive. That’s why thousands of non-resident property owners rely on IberianTax.

With IberianTax you can:

• File your Modelo 210 online in minutes from the comfort of your home.
• Save money: pay as little as €34.95 per filing, compared to traditional gestoría fees of €200 or more.
• Rest assured: knowing your non-resident property taxes are filed accurately, on time, and directly with the Spanish Tax Office.
• Receive automatic deadline reminders by email every year.
• Choose automatic filing to have your taxes automatically submitted on your behalf every year without lifting a finger.
• Calculate your taxes instantly and ensure everything is correct using our free tax calculators.
• Get expert support in English, German, French, or Spanish whenever you need it.

Additional Topics for Non-Resident Property Owners in Spain

Tax Office Notifications

Live abroad? We can handle letters and notifications from the Spanish Tax Office on your behalf. Request this service directly through your dashboard.

Digital Certificate

We now offer a service to obtain a digital certificate for secure online transactions with the Spanish Tax Office. Request it here.

Rental Income Tracking & Expense Deduction Tool

Track rental income and expenses directly in your IberianTax dashboard to simplify filings.

Nota Simple

Obtain the official extract from the Spanish Land Registry with up-to-date property information. Request this service directly through your dashboard here.

Payment Assistance

IberianTax can also help you check and ensure that your tax debts are paid correctly and on time. Request this service directly through your IberianTax dashboard.

 

At IberianTax, we make filing your non-resident taxes simple, secure, and fully transparent, so you can focus on enjoying your property rather than worrying about taxes. Through imputed income, rental income and capital gains tax forms, we help thousands of non-residents each year meet their Spanish tax obligations without stress or surprises.

File in minutes with IberianTax.