Non Resident Tax in Spain

Expert Tax Advice for Non-Residents

Are you a non-resident in Spain and unsure about your tax obligations? Whether you own a property, receive rental income, or plan to sell real estate in Spain, you are subject to non-resident taxation. At Díaz Advisers, with more than 20 years of experience, we help foreigners, expats and investors comply with Spanish tax law while optimising their tax position.

As official collaborators of the Spanish Tax Agency (AEAT), we handle the entire process (from tax filing to fiscal representation) so you can avoid fines, overpayments, and unnecessary stress.

Do Non-Residents Pay Tax in Spain?

Yes. If you are not a Spanish tax resident but you earn income or own assets in Spain, you must pay Non-Resident Income Tax (IRNR).

The most common filing is through Modelo 210, which applies to:

Property ownership (even if not rented out)
Rental income from Spanish properties
Capital gains from selling real estate
Certain types of investment income

The tax rate is 19% for EU/EEA citizens and 24% for non-EU residents. Important: Double taxation treaties may reduce or eliminate Spanish taxation on certain income.

Our Non-Resident Tax Services

At Díaz Advisers, we cover all your non-resident tax needs:

Our Non-Resident Tax Services

Filing annual or quarterly returns.
Declaration of rental income.
Property tax obligations for non-residents.

Capital Gains Tax for Non-Residents

Full assistance when selling property in Spain.
Calculation of tax due and 3% withholding refund procedures.

Wealth, Inheritance & Gift Tax

Guidance for non-residents with assets in Spain.
Compliance with regional tax benefits.

Business & Entrepreneurial Services

Incorporation of non-resident companies.
Application for CIF & ROI (intra-Community operator registration).
Fiscal representation before the AEAT.
Registration with Spanish Social Security.

Special Tax Regimes & Visas

Assistance under the Beckham Law.
Support with Golden Visa applications for investors and entrepreneurs.

Why Choose Díaz Advisers?

20+ years of experience helping expats, investors and entrepreneurs.

Multilingual support in English, Spanish and German.

Local presence in Alicante, national coverage across Spain.

Authorised collaborators of the Tax Agency (AEAT).

Personalised tax planning to maximise your profits.

Key Non-Resident Tax Obligations in Spain

Non-Resident Income Tax (IRNR) – Modelo 210
Rental income tax for non-residents
Capital Gains Tax on property sales
Wealth Tax, Inheritance and Gift Tax
Transfer Tax and Stamp Duty

Frequently Asked Questions: Non Resident Tax in Spain

Do non-residents pay tax in Spain?

Yes. If you own property, rent it out, or earn income in Spain, you must pay Non-Resident Income Tax (IRNR) through Modelo 210.

What is Modelo 210 in Spain?

It is the official form to declare non-resident income in Spain. It covers rental income, imputed property income, and capital gains.

How much is non-resident tax in Spain?

19% for EU/EEA citizens and 24% for non-EU citizens.

Can I pay my Spanish non-resident tax online?

Yes. Non-resident tax can be filed and paid online through the AEAT. Our team manages the full process for you.

Do I pay tax if I sell a property in Spain as a non-resident?

Yes. You must pay Capital Gains Tax, and the buyer is required to withhold 3% of the sale price as an advance tax payment.

Do non-residents pay wealth or inheritance tax in Spain?

Yes. Non-residents with assets in Spain may be subject to these taxes, depending on regional rules.

We shed light on tax complexity.

We maximise your profits. Personalised tax and fiscal advice in Alicante for full compliance with your tax and fiscal obligations in Spain.