NON-RESIDENT TAXES
Stay compliant with the Spanish tax authority without living here
As a foreign owner in Spain, you have annual tax obligations even if the property sits empty. I handle them in an orderly way, with no surprises.
Your obligation as a non-resident
If you own a property in Spain, you must file the Non-Resident Income Tax (IRNR) every year — even if the property is empty. The deemed income is 1.1% of the cadastral value (2% if it has not been reviewed since 2001). Failing to file entails surcharges and interest.
What I handle
ANNUAL
Deemed income
Annual Modelo 210 for the empty or own-use property. Deadline: from 1 January to 31 December of the year following the accrual.
QUARTERLY
Rental income
Quarterly Modelo 210 if you rent out. EU/EEA residents can deduct expenses (mortgage, community fees, repairs); the effective rate is reduced significantly.
ON SALE
3% withholding
The buyer withholds 3% of the price and pays it via Modelo 211. If the actual gain is lower, I apply for the refund of the excess with Modelo 210.
REPRESENTATION
Representative before the AEAT
I act as your tax representative in Spain: I receive notifications, deal with requests and prevent deadlines from being missed without your knowledge.
Why having a representative matters
The AEAT serves notifications electronically. Without a representative, notifications are published in the Official Gazette (BOE) and deemed served even if you have not read them. A late-filing surcharge can exceed the cost of annual representation.
Annual service, predictable cost
I offer an annual tax management service for a fixed fee: Modelo 210 included, monitoring of obligations and responses to the AEAT. No surprises and no unexpected invoices. Get in touch with no obligation.
Frequently asked questions
Do I have to file if my property is empty?
Yes. The law deems an annual income simply by virtue of owning a property in Spain, even if you neither use nor rent it out. The deemed-income Modelo 210 must be filed within the calendar year following the year of accrual.
What happens if I don't file the IRNR?
The AEAT can detect it by cross-checking Cadastre data. The debt builds up with surcharges and late-payment interest that can exceed the original amount. Regularising voluntarily before receiving a formal request significantly reduces the cost.
Can I deduct expenses if I rent out the property?
If you reside in the EU or the EEA, yes: you can deduct expenses such as mortgage interest, community fees, repairs, insurance and depreciation. The resulting effective rate can fall well below the nominal IRNR rate.
What is the 3% withholding when I sell?
If you are a non-resident and sell a property in Spain, the buyer is obliged to withhold 3% of the price and pay it to the tax authority (Modelo 211). If your actual gain turns out to be lower than the withholding, I file Modelo 210 to claim the refund of the excess.
Do I need an NIE to pay taxes?
Yes, the NIE is essential for any tax procedure in Spain. If you don't have one yet, I help you obtain it as part of the representation service.
SHALL WE TALK?
Tell me about your case, with no obligation
I reply to you personally, in your language. The first consultation is to get to know each other and see how I can help you.
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