Essential Tax Dates for Non-Resident Property Owners in Spain (2024/2025)

Are you a non-resident property owner in Spain seeking clarity on key tax dates and obligations for 2024/2025? You’re in the right place. Here’s a comprehensive breakdown of important deadlines and tax responsibilities for non-residents who own property in Spain.

Tax Obligations as a Non-Resident in Spain

As a non-resident in Spain, you’re subject to tax on income derived from Spanish sources. This includes income linked to property ownership, even if you don't rent the property out. There are two main types of income that non-resident property owners should be aware of:

1. Imputed Income for Non-Rented Properties: If you own a property in Spain but don’t rent it out, Spanish tax law still attributes an "imputed income" to your property. This hypothetical income is based on the property’s cadastral value, even if it remains vacant all year and generates no rental income. Non-residents must declare this imputed income annually through the Modelo 210 tax form.
2. Rental Income: If you rent out your property in Spain, the rental income you earn is also taxable, and you are required to file a Modelo 210 tax return for it. EU/EEA residents can deduct specific rental expenses, while non-EU residents are taxed on the gross rental income. Starting in 2024, rental income declarations are now annual, simplifying the reporting process to once per year.

Key Tax Deadlines for Non-Residents in Spain 2024/2025

1. Annual Non-Resident Tax Return for Imputed Income

For non-rented properties, here’s when you need to file your annual Modelo 210 return:

2023 Tax Year:

• Deadline: Non-residents must file a non-resident tax return for imputed income (Modelo 210) by 31st December 2024
• Direct Debit Option: If you prefer the Agencia Tributaria to collect your tax directly from a Spanish bank account, you must submit the online return by 23rd December 2024.

2024 Tax Year:

• Deadline: Non-residents must file an annual tax return for imputed income (Modelo 210) by 31st December 2025.
• Direct Debit Option: If you prefer the Agencia Tributaria to collect your tax directly from a Spanish bank account, you must submit the online return by 23rd December 2025.

2. Annual Non-Resident Tax Return for Rental Income

Starting in 2024, non-residents report rental income annually rather than quarterly, covering income for the entire calendar year (1st January to 31st December). Here’s what to keep in mind:

For Rental Income Earned in 2024:

• Filing Period: Submit your rental income tax return between 1st January and 20th January 2025.
• Direct Debit Option: If you prefer to pay by direct debit, ensure your submission is completed by 15th January 2025.

Simplify Your Tax Filing with IberianTax

Navigating tax deadlines can be challenging, but IberianTax is here to help. Our online platform streamlines the entire filing process, guiding you step-by-step, whether for imputed income or rental income declarations. With multilingual support and clear guidance, we make tax compliance straightforward for non-resident property owners.