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Before December 30, do not forget to declare the Non-Resident Income Tax, IRNR

  • Writer: Alexandre Strumeyer
    Alexandre Strumeyer
  • Dec 18, 2023
  • 2 min read

If you are not a tax resident in Spain and you have a property in Spain for your own use (without receiving income from renting it), you will have to present and pay the Non-Resident Tax, IRNR, before December 30.

 


Non-residents who own a home for private use in Spain must generally declare 2% of the cadastral value of the property (if the cadastral values have been reviewed within the ten previous tax periods, the percentage will be only 1,1% of the cadastral value of the property), to which the tax rate of 19% will be applied for residents of the EU, Iceland and Norway, and 24% for other taxpayers. The declaration to the treasury is made once a year before December 30. The presentation can be made online (with an electronic certificate) or at the Tax Agency office (in Marbella C/ Jacinto Benavente nº 27). Example, for a cadastral value of 150,000 euros the tax rises to 570 euros per year (150,000 0.02 0.19 = 570 euros)

 

Useful links:

 

 

To edit form 210 and fill in the data to prepare for the appointment at the Tax Agency :https://www2.agenciatributaria.gob.es/wlpl/OV17-M210/index.zul 

 

To declare non-resident tax online:

 

If the accommodation is rented and property income is derived from its rental, it will be fully subject to the previous tax rates (19% for residents of the EU, Iceland and Norway; 24% for the rest) . The declaration must then be made every three months. (model 210).

More information on the Tax Agency website:

 

Alexandre Strumeyer

Real estate agent, EMBASSY Costa del Sol , Marbella

+34 622 22 70 78, Tel y Whatsapp


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