Non-Resident Tax in Spain: What You Owe Under IRNR
If you spend fewer than 183 days a year in Spain, you are usually taxed as a non-resident under IRNR (Impuesto sobre la Renta de no Residentes), not under the resident IRPF rules. Rental income, a holiday home and a property sale each trigger their own filing. This guide explains the 2026 basics so you can stay compliant, then check your own case with a free, no-commitment review.
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Reviewed 30 June 2026 by Michael Bastin
Resident or non-resident? Why it decides everything
Spain taxes you as a resident if you spend more than 183 days in the calendar year on Spanish soil, or if your centre of economic interests sits here. Below that threshold, and without that economic centre, you are generally a non-resident and taxed only on your Spanish-source income under IRNR, a separate regime from the IRPF that residents pay.
The practical effect is that non-residents do not file a global income tax return in Spain. Instead, each Spanish source of income (rent from a flat, the deemed benefit of owning a second home, a capital gain on a sale) is declared on its own form, usually the Modelo 210. The rules below are general guidance for 2026; your figures depend on your country of residence and the relevant treaty, so confirm them with the Agencia Tributaria (AEAT) or a cross-border adviser.
What Spain taxes when you are a non-resident
As a non-resident you are taxed on Spanish-source income only. For most expats with a property in Spain, that means three or four recurring situations. Each has its own rate, base and filing.
The 183-day residency test
Spend more than 183 days in a calendar year in Spain, or have your main economic interests here, and you become a tax resident taxed on worldwide income under IRPF. Stay below that, with your economic centre abroad, and you remain a non-resident taxed under IRNR on Spanish income only. The distinction drives every figure on this page, so it is worth confirming carefully.
Rental income from a Spanish property
Rent you collect from a Spanish property is taxed at 19% if you are resident in the EU, Iceland, Liechtenstein or Norway (and you may deduct related expenses such as interest, repairs and management), or at 24% with no deductions for residents elsewhere. It is declared on the Modelo 210, filed quarterly while the property is let.
Imputed income on a non-rented home
Even if you never rent it out, owning a Spanish home that is not your main residence creates a deemed (imputed) income. The taxable base is 1.1% of the cadastral value where that value was revised within roughly the last ten years, or 2% otherwise. It is taxed at 19% or 24% and declared once a year on the Modelo 210.
Selling a Spanish property
When a non-resident sells, the buyer must withhold 3% of the price and pay it to the Tax Agency on the Modelo 211, as an advance on the seller's capital gains tax. The seller then settles the actual gain on the Modelo 210. Capital gains for EU/EEA non-residents are taxed at 19%; if the 3% withheld exceeds the tax due, you can claim the difference back.
Wealth tax can also apply
Separately from IRNR, Spain's Wealth Tax (Impuesto sobre el Patrimonio) can reach the Spanish-situated assets of a non-resident, such as property here, above the applicable exempt threshold. It is a different tax with its own return, so a non-resident with valuable Spanish assets may have both IRNR and wealth tax obligations.
How we help non-residents stay compliant
Non-resident filings are procedural but easy to get wrong: the right form, the right rate, the right deadline. We help you map your obligations and keep them tidy, year after year.
Residency status check
We help you assess whether the 183-day rule and the centre-of-economic-interests test make you resident or non-resident, so you file under the correct regime from the start.
Modelo 210 filing
We prepare and file the Modelo 210 for rental income (quarterly) and for imputed income on a second home (annually), applying the deductions you are entitled to.
Rate and base review
We confirm whether the 19% EU/EEA rate or the 24% non-EU rate applies to you, and which cadastral percentage (1.1% or 2%) governs your imputed income.
Property sale support
We coordinate the 3% buyer withholding (Modelo 211) and the seller's gain on the Modelo 210, and help you reclaim any overpaid amount where the tax due is lower.
Treaty and double-tax checks
We look at the double-taxation treaty between Spain and your country of residence so the same income is not taxed twice and any relief or credit is claimed correctly.
Ongoing reminders
Deadlines slip easily across borders. We keep track of your quarterly and annual filings so nothing is missed and penalties are avoided.
Your free first consultation
Start with a free, no-commitment review. It is a straightforward conversation to confirm your status, list the forms you owe and flag anything time-sensitive, before you commit to anything.
- 1
We confirm your status
We check the 183-day rule and your centre of economic interests to confirm whether you file as a non-resident under IRNR.
- 2
We list your obligations
Rental income, imputed income, a sale in progress or wealth tax exposure: we map exactly which Spanish forms apply to you and when.
- 3
We propose next steps
You leave with a clear, prioritised plan and, if you wish, hands-on help filing. No obligation, no pressure.
Why expats trust us with their Spanish tax
Relocation and tax, joined up. We see your move and your filings as one project, because for you they are.
One coordinated team
Your residency, property and tax filings all point the same way, handled by people who do this every day for expats in Valencia.
Cross-border expertise
We work daily with the friction between your home country's rules and Spain's, including double-tax treaties and how each treats Spanish income.
Clear, not cryptic
We explain the IRNR rules in plain language and tell you exactly which form, rate and deadline apply to your situation.
Honest and independent
We tell you what we would tell a friend, including when the answer is to wait, restructure or get a specialist second opinion.
Related reading
Non-resident tax rarely sits alone. These are the pages most of our clients read alongside this one:
Check your non-resident tax with a free review
Before a deadline catches you out, let us confirm your status and the forms you owe. A free, no-commitment first consultation is the simplest way to stay on the right side of the Agencia Tributaria.
Book your free tax reviewFree first consultation. No obligation. This page is general information for 2026, not personalised tax or legal advice; confirm current rates with the Agencia Tributaria (AEAT).