If you own property in Spain but don’t live here, you’re required to file the Non‑Resident Income Tax (IRNR). The rules are simple once you understand when you must declare, how often, and what changes if you rent your property. This guide walks you through everything—clearly, practically, and with the details people always miss.

When Do Non‑Residents Have to Declare?

The frequency depends on whether you rent your property.

If you do NOT rent your property

You must file once per year, using form Modelo 210.

• Filing period: 1 January – 31 December of the following year
• Example: For tax year 2025, you file anytime in 2026

This is called “imputed income tax”, because Spain assumes you receive a benefit from owning the property even if you don’t rent it.

If you DO rent your property

You must file quarterly:

• Q1: April
• Q2: July
• Q3: October
• Q4: January (following year)

And then, in addition, you must file the annual imputed tax for the months the property was NOT rented.

Explore the rules for non‑resident rental tax.

How Much Tax Do You Pay as a Non‑Resident?

If you do NOT rent

You pay tax on 1.1% or 2% of the cadastral value (valor catastral), depending on when it was last updated.

Tax rate:

• 19% if you are an EU/EEA resident
• 24% if you are non‑EU

If you DO rent

You pay tax on actual rental income:

• 19% for EU/EEA residents (can deduct expenses)
• 24% for non‑EU residents (cannot deduct expenses)

How to Find the Cadastral Value of Your Property

The valor catastral is essential because it determines your tax base.

You can find it in three ways:

1. On your IBI (property tax) bill

This is the easiest method. The cadastral value appears clearly on the receipt.

2. Through the Catastro website

Search your property on the official site using your address or cadastral reference.

3. On the property deed (escritura)

The value may appear in the documentation from when you purchased the property.

What If You Rent Only Part of the Year?

You must split the year into:

• Months rented → declare rental income quarterly
• Months not rented → declare imputed income annually

Example:

• Rented 5 months
• Empty 7 months → You file 4 quarterly returns + 1 annual return for the 7 empty months.

Common Mistakes Non‑Residents Make

Avoid these to prevent fines:

• Not filing when the property is empty
• Thinking “I didn’t earn income, so I don’t declare”
• Forgetting quarterly returns when renting
• Using the wrong tax rate
• Not knowing the cadastral value
• Missing the annual deadline

Final Thoughts

The Spanish non‑resident tax system is straightforward once you know:

• When you file
• How often
• How to calculate your tax base
• What changes if you rent your property

Staying compliant avoids penalties and keeps your property ownership stress‑free.