Annual income tax return for non-residents
Owning real estate in Spain entails a series of tax obligations, apart from the payment of local taxes such as IBI or rubbish collection. Any property that is at the disposal of its owner pays an annual fee for the days it has not been rented.
This tax is compulsory, and many non-resident owners are unaware of it, which is why the Tax Administration, when checking the ownership of the property, proceeds to the settlement of the tax and imposes a penalty for non-compliance with the obligation to declare.
Trust us to manage the calculation and payment of this tax on an annual basis and thus comply with your tax obligations.
FAQs
If I have a Spanish Golden Visa and a property in Spain, am I tax resident or can I still pay tax as a non-resident?
Holding a Golden Visa or a TIE card does not make you tax resident in Spain. What matters is spending more than 183 days a year in Spain or having your centre of economic interests here. If neither applies, you are taxed as a non-resident. With a property that is not let out, you file a Modelo 210 every year for deemed (imputed) rental income.
Last updated: 19/10/2026