FAQs
FAQs
How do I get the Spanish Social Security S041 form to register for healthcare in another EU country?
The S041 is not something you apply for or receive yourself. It is an electronic EESSI form that the INSS sends directly to the foreign health insurer to certify your insurance periods in Spain. If it is delayed, you can file a written request with the INSS to speed it up and provide your informe de vida laboral (Spanish contributions record) in the meantime.
Last updated: 22/10/2026 · Domestic workers
Tax on the sale of shares in a Spanish company carrying on a business activity, with no non-business property, by a Swiss tax resident
The gain is exempt from tax in Spain and is taxable in Switzerland under Article 13.4 of the Spain–Switzerland Double Taxation Agreement.
Last updated: 22/10/2026 · Capital gains
Taxation of dividends from a Spanish trading company (with no non-business property) received by a Swiss tax resident
Swiss tax residents pay 15% Spanish withholding tax on these dividends (10% for companies holding over 25% directly), creditable in Switzerland under its domestic tax rules.
Last updated: 20/10/2026 · Capital gains
How is Spanish wealth tax calculated for non-residents who own property in Spain?
Non-residents are taxed on a limited basis, only on assets located in Spain. Property is valued at the highest of three figures: cadastral value, value assessed by the tax authorities or purchase price. Debts taken on to buy the property and the tax-free allowance are deducted, and a progressive scale is applied to the result.
Last updated: 19/10/2026 · Wealth tax
I paid more tax on my Spanish rental income last quarter – could it be because of Brexit? Have my tax rate and deductible expenses changed?
Yes. Since Brexit, UK residents pay 24% tax on Spanish rental income with no deductible expenses, whereas EU residents pay 19% and can deduct costs.
Last updated: 19/10/2026 · Declaration of real estate rentals
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 · Annual income tax return for non-residents
If there are no rentals in a quarter, but I have received an income for a reservation in future periods, do I have to make a declaration?
Article 15 of the IRNR Law establishes that taxpayers who obtain income without the intermediation of a permanent establishment will be taxed separately for each total or partial merit of income subject to taxation, without it being possible to compensate between them. Therefore, if a property has not been rented in a period, but the reserve fees have been payable, the rent must be declared in the quarter in which the income has been received.
Last updated: 14/03/2022 · Declaration of real estate rentals