Non-Resident Property Tax in Spain

Who this is for

You own property in Spain but live elsewhere.

If you own a home in Tenerife and you are not tax resident in Spain, you pay Spanish non-resident income tax (IRNR) and file form 210, whether the property is let, empty or sold. The obligation comes from owning the property, not from living in it.

ROUZ TaxLine prepares and files form 210 for you, remotely.
We explain the rate and deductions that apply to you before we file.
Checked against official sources on 27 October 2026. General information, not tax advice.

We speak English. Office: Av. Arquitecto Gómez Cuesta, 12, Edificio Oro Blanco, Playa de las Américas, Monday to Friday, 8:00–15:00.

ROUZ TaxLine, tax for non-resident property owners

What is taxed

Three situations, three ways of calculating the tax.

1) Property you let

You are taxed on the rent you receive, as a general rule without deducting expenses (Real Decreto Legislativo 5/2004, de 5 de marzo, art. 24.1). Residents of another EU member state can deduct the expenses allowed by the Spanish personal income tax law if they show that they relate directly to the Spanish income (same Real Decreto Legislativo 5/2004, art. 24.6; Agencia Tributaria, consulted 27 October 2026).

2) Property you use yourself or leave empty

Individuals are taxed on an imputed income of 1.1% or 2% of the cadastral value shown on the IBI (property tax) receipt, depending on when that value was last revised, in proportion to the days of the year. No expenses can be deducted (Real Decreto Legislativo 5/2004, art. 24.5; Agencia Tributaria, consulted 27 October 2026).

3) Selling the property

The gain is taxed at 19% (Real Decreto Legislativo 5/2004, art. 25.1.f). The buyer must withhold 3% of the agreed price and pay it to the Treasury on your behalf with form 211, within one month of the sale, as a payment on account; any excess can be refunded (Agencia Tributaria, consulted 27 October 2026). The seller files form 210.

Which rate applies

It depends on where you live.

The general rates for non-residents without a permanent establishment in Spain:

19% if you live in the EU, Iceland, Norway or Liechtenstein

Residents of another EU or EEA state with effective exchange of tax information pay 19% on rent and imputed income (Real Decreto Legislativo 5/2004, art. 25.1.a; the Agencia Tributaria lists Liechtenstein as covered since 11 July 2021, consulted 27 October 2026).

24% in the other cases

The general rate is 24% (Real Decreto Legislativo 5/2004, art. 25.1.a).

United Kingdom since 2021

For income accrued from 1 January 2021, residents of the United Kingdom no longer qualify for the 19% rate and the 24% rate applies, including on rent and imputed income; they also can no longer deduct the expenses allowed to EU residents (Agencia Tributaria, page on the consequences of Brexit, consulted 27 October 2026).

Deadlines

When form 210 is due.

Form 210 deadlines changed with Orden HAC/623/2026, de 12 de junio (BOE of 23 June 2026). For income accrued in 2026, the Agencia Tributaria states that imputed income can be filed from 1 April to 31 December 2027, and rental income grouped in one return is due in the first twenty calendar days of April 2027; for imputed income accrued in 2025 the period from 1 January to 31 December 2026 is unchanged; if each rental period is filed separately, different dates apply, and the note does not cover sales (Agencia Tributaria, note on form 210 deadlines, consulted 27 October 2026). We keep the calendar for you.

Double taxation

Will I pay twice?

Under the double taxation treaties Spain has signed, Spain may tax income and gains from property located in Spain (Agencia Tributaria, consulted 27 October 2026). Your country of residence may tax the same income too and, under its own rules and the treaty, gives you a credit or relief for the Spanish tax. For example, the Spain–United Kingdom treaty was signed in London on 14 March 2013 and entered into force on 12 June 2014 (BOE of 15 May 2014). We advise on Spanish tax only; for the tax in your country of residence, please ask your own adviser there.

How ROUZ TaxLine works with you.

The service is also described in Spanish on our form 210 page.

You send the documentsDeed or land registry extract, your NIE and, if the property is let, the lease and what you collected in the year.
We calculate and reviewWe apply the rate and any deductions that correspond to your country of residence.
We file within the deadlineYou do not need to use the Spanish tax authority’s online office yourself. We send you the filing receipt.
Price agreed beforehandIt depends on whether it is a rental, an empty property or a sale, and on whether past years are pending. We give you a closed price before we start.

Frequently asked questions

Your questions, answered.

Yes. Individuals who are non-resident owners are taxed on imputed income even if there is no rent (Real Decreto Legislativo 5/2004, de 5 de marzo, art. 24.5; Agencia Tributaria, consulted 27 October 2026).

19% if you live in another EU or EEA state with exchange of tax information (and Liechtenstein, per the Agencia Tributaria since 11 July 2021), 24% otherwise (Real Decreto Legislativo 5/2004, art. 25.1.a). UK residents pay 24% for income accrued from 1 January 2021 (Agencia Tributaria, consulted 27 October 2026).

The gain is taxed at 19% (Real Decreto Legislativo 5/2004, art. 25.1.f). The buyer withholds 3% of the price and pays it with form 211; the final tax is settled with form 210, and any excess withheld can be refunded (Agencia Tributaria, consulted 27 October 2026).

Tell us. We check how many years are pending and in what situation the property is, and we prepare the pending returns together with the current one. We cannot say in advance what each case will cost or whether surcharges apply.

As a general rule, no. Only residents of another EU member state (and EEA states with exchange of tax information) can deduct expenses directly related to the Spanish rental income; imputed income allows no deductions (Real Decreto Legislativo 5/2004, art. 24.6; Agencia Tributaria, consulted 27 October 2026).

No. We advise on Spanish tax. For the tax in your country of residence, including how the Spanish tax is credited there, please ask your own adviser.

Official sources

Where each figure comes from.

All pages below were consulted on 27 October 2026.

Agencia Tributaria (Spanish Tax Agency)IRNR rates · rental income · imputed income · capital gains and 3% withholding · Brexit and IRNR · form 210 deadlines
Boletín Oficial del EstadoReal Decreto Legislativo 5/2004 · Spain–UK treaty (BOE 15 May 2014)

Keep reading

Tax for non-resident owners of Spanish property.