Non-resident tax in Spain: Form 210
If you own a property in Spain and you are not tax resident here, the Spanish tax office expects a return from you every year. We calculate it, file it and remind you before each deadline.
- info@tuasesoriafiscalmalaga.es
- Mon-Thu 9:00-14:00 & 16:00-19:00 · Fri 9:00-15:00
What Non-Resident Income Tax actually is
It is the tax paid in Spain by people who are not tax resident here but do receive income from Spanish sources. It is declared on Form 210.
What surprises almost everyone is that you do not need to rent the property out to owe it. Simply having a home available to you triggers an imputed income. The taxable base is 1.1% or 2% of the cadastral value, depending on when your municipality last revised its valuations.
The rate is 19% for residents of the EU, Iceland, Norway and Liechtenstein, and 24% for everyone else, which since Brexit includes the United Kingdom. That difference, plus the fact that only the first group may deduct expenses, is why so many British owners saw their bill change from 2021 onwards.
The returns we handle
- Imputed income on an empty or personally used property
- Long-term rental income
- Holiday and tourist rental income
- Interest and dividends from Spanish sources
- Capital gains on the sale of a property
- Reclaiming the 3% retention where applicable
- Voluntary regularisation of past years
- Acting as your fiscal representative before the tax office
Deadlines worth remembering
Imputed income for one year is declared during the following year, with a final deadline of 31 December. So the 2025 tax year is filed during 2026.
Rental income is grouped into a single annual return, filed between 1 and 20 January of the following year. A capital gain on a sale has a much shorter deadline: four months from the date of the deed.
If you have not filed for years, the last four non-time-barred years can be regularised. Doing it voluntarily carries a surcharge but avoids a penalty and closes the matter. It is the single most common enquiry we receive, and it always has a solution.
Frequently asked questions
Do I have to file even if the house is empty all year?
Yes. Imputed income exists precisely for properties that are at the owner’s disposal and produce no rent. The only exemption is a main home, and by definition a non-resident does not have one in Spain.
Does each owner file separately?
Yes. If a property is owned 50/50, two returns are filed, each for that share. The same applies to usufruct and bare ownership.
Can I deduct expenses from rental income?
Only if you are resident in the EU, Iceland, Norway or Liechtenstein. In that case you can deduct directly related costs: council tax, community fees, insurance, utilities, mortgage interest and depreciation. Outside those countries, tax is paid on gross income.
What if the tax office contacts me before I file?
Then it is no longer a surcharge but a penalty, which can range from 50% to 150% of the tax due plus interest. That is why we always recommend regularising as soon as the gap is spotted.
You may also need
If you let by the week.
Tax on both sides of the deal.
If you become tax resident.
What each return costs.
Let us bring your Form 210 up to date
Tell us where the property is and how long you have owned it. We will tell you what is missing and what it costs to fix.