Why You Should File Your Non-Resident Taxes in Spain Before the December 2025 Deadline

If you own property in Spain but live elsewhere – whether in the UK, Germany, France, or beyond – you’re likely aware that you need to file an annual tax return as a non-resident. Even if your property isn’t rented out, Spanish tax law requires you to declare imputed income via the Modelo 210 form.

The deadline for filing this return is December 31st each year. But here’s the good news: you don’t have to wait until then.

In fact, filing your non-resident taxes early can make the entire process smoother, more affordable, and far less stressful. In this article, we’ll explain how early filing works, what taxes are involved, and how expats across Europe are benefiting from platforms like IberianTax to file ahead of the deadline.

What Taxes Do Non-Residents in Spain Need to File?

Imputed Income Tax (Renta Imputada)

If you don’t rent out your Spanish property and only use it personally, you still need to file Imputed Income Tax. This is based on the ‘theoretical rental value’ of your property and must be filed annually via the Modelo 210 form.

Tax rate: 19% for EU/EEA residents; 24% for non-EU residents
Deadline: December 31st of the following year

Rental Income Tax

If you rent out your property, even for part of the year, you must declare the actual rental income and pay tax accordingly.

Tax rate: 19% for EU/EEA residents (net income); 24% for non-EU residents (gross income)
Deadline: 1–20th January each year for the previous year’s income

Whilst you can’t file your Rental Income Tax before the filing window in January, you can start documenting all of your expenses directly with IberianTax’s expense tracker. Our handy new tool allows you to store all of the necessary receipts and documents in one place, so when January arrives, you’ve got everything in hand. 

Capital Gains Tax

If you sell your property in Spain, you may also be liable for Capital Gains Tax, which is filed within four months of the sale date. 

Why File Before the Deadline?

1. Avoid Last-Minute Stress

Most non-residents leave their tax filing until December, which often means delays, confusion, and increased risk of mistakes. Filing earlier gives you time to gather documents, correct errors, and submit with confidence.

2. Better Cash Flow Planning

Knowing your tax liability earlier in the year allows you to budget more effectively and avoid unexpected expenses during the busy festive season.

3. Prevent Fines and Penalties

Missing the 31st December deadline can lead to late filing penalties, interest charges, or issues when selling your property. Filing early reduces this risk entirely.

4. Access Expert Help

Our dedicated support team is available year-round to help you with fast response times, clear guidance, and expert help in English, German, French and Spanish.

How to File Your Non-Resident Tax Return Early

Filing your non-resident taxes early is easier than ever thanks to online services like IberianTax. You don’t need to speak Spanish or visit a tax office in person, and everything can be done in just a few steps:

Create an account on www.iberiantax.com
Answer a few questions about your property
Receive a calculation of your imputed income tax
Review and approve the submission
IberianTax will file it directly with the Spanish tax authorities (AEAT)

Who Needs to File?

If you answer “yes” to any of the below, you likely need to file a Modelo 210 return:

You own a property in Spain
You are not a Spanish tax resident
You did not rent out your property for the full calendar year
You rented it out for part of the year
You sold a property in Spain

Don’t Wait Until December

Filing your non-resident tax return in Spain doesn't have to be a headache, and it certainly doesn’t have to wait until the last minute. By acting early, you give yourself time, peace of mind, and financial flexibility.

Thousands of non-residents across Europe use IberianTax each year to submit their Modelo 210 with confidence. Whether you’re managing a holiday home, letting out your villa for part of the year, or simply want to stay compliant without the stress, IberianTax helps make things simple. 

Get Started Today

Visit www.iberiantax.com to calculate your taxes and make 2025 the year you file smarter.