Taxes for non-residents in Spain

What taxes are provided for non-residents in Spain?

Am I a resident or not?

You are a tax resident of Spain if you stay in the country for 183 days or more. Otherwise, owning a property requires you to pay two taxes at once for non-residents.

What are property taxes for non-residents in Spain?

In Spain, there are two main types of property tax:

• IBI (Impuesto Sobre Bienes Inmuebles) – municipal property tax;
• Non-Resident Income Tax (IRNR) – Income tax for non-residents.

What is an IBI?
IBI (Impuesto Sobre Bienes Inmuebles) – The municipal property tax. It is paid to the local tax authorities by all property owners.

How is IBI paid?

• The tax is paid either at the local municipality or at the SUMA office;
• Payment is annual;
• Season varies by region;
• The amount of tax depends on the cadastral value of the property.

When is it necessary to pay income tax on property rental?
If your property is rented out, you should file and file a tax return every quarter

What is an IRNR?
IRNR is the main tax for the central government. The application is submitted either quarterly, or for the income received, or once a year (if there is no income, but you own the property).

We draw your attention to the fact that this article is for informational purposes only. For more advice, contact us at the contacts listed on the site.