You are required to file a non-resident tax return (Form 210) for each Spanish property to declare rental income.
Quarterly tax returns must be submitted quarterly on the first 20 days of April, July, October or January, regarding income earned in the immediately preceding quarter. For example, rental income obtained between January and March should be declared within the first 20 days of April.
Please remember that the days you have not rented the property generate “imputed income” that should be declared in the annual non-resident tax return. This applies even if the property is empty or for personal use during that period.
You are required to file an annual non-resident tax return (Form 210 or "Modelo 210") for each Spanish property to declare an imputed or presumed income on that property, even if it is empty or for personal use.
Imputed income is based on the cadastral value of the property and the applicable imputed percentage (2% or 1.1% depending on the municipality).
The non-resident tax is a national tax different from any local taxes you might pay for the property such as the IBI or rubbish collection tax.
The accrual date is 31st December and the tax return should be filed within the following year. For example, the 2022 tax year is filed during the 2023 calendar year.
For those quarters where the property has been rented out, you are required to file a non-resident tax return (Form 210) to declare rental income. This tax return must be submitted quarterly on the first 20 days of April, July, October or January, regarding income earned in the immediately preceding quarter. For example, rental income obtained between January and March should be declared within the first 20 days of April.
The days you have not rented the property generate imputed income that must be declared in the annual non-resident tax return (Form 210) to be submitted the year after. This applies even if the property is empty or for personal use.
The annual non-resident tax return should be filed the following year. For example, the 2022 tax year should be filed within the 2023 calendar year.
You are required to file a capital gains tax return through Modelo 210. This tax return must be filed within 4 months from the sale date.
You may be liable to the non-resident tax depending on the type of income and the applicable tax treaty. Contact us for further information.
If you are a non-resident of Spain and did not earn any income or capital gains in the Spanish territory, you are not liable for non-resident tax.