Non-Resident Tax in Spain: The Complete 2026 Guide (Modelo 210, Modelo 720, NIE and Every Obligation Explained)
Every non-resident tax obligation in Spain for 2026 in one guide: who counts as non-resident, IRNR and Modelo 210, imputed income on empty homes, 19% vs 24% rates, the 3% withholding and Modelo 211 when you sell, wealth tax, inheritance rules and penalties. Worked examples inside, with a lawyer's help a message away.
By Jacob Salama, international tax lawyer (Bar no. 11.294, Málaga)
8/6/202612 min read
If you own a holiday home in Marbella, rent out an apartment in Valencia, or have just inherited Spanish property from a relative — and you do not live in Spain — the Spanish tax system has a specific set of rules for you. They are not complicated once you see the full picture, but they are scattered across different laws, forms and deadlines, and the Spanish tax agency (Agencia Tributaria, or "Hacienda") will not send you a reminder. Thousands of foreign owners only discover their obligations when a penalty letter arrives, or when 3% of their sale price is withheld at the notary and they don't know how to get it back.
This guide brings every non-resident tax obligation together in one place: who counts as a non-resident, the Non-Resident Income Tax (IRNR) and its Modelo 210, the imputed income rule that taxes you even on an empty property, the 3% withholding when you sell, wealth tax, inheritance tax, the NIE, and the penalties for getting it wrong. Everything reflects the rules in force as of 2026, with real-style worked examples.
Who is a non-resident for Spanish tax purposes?
Spanish tax residency is defined in Article 9 of the Personal Income Tax Law (Ley 35/2006, LIRPF). You are a tax resident of Spain — and therefore taxed on your worldwide income — if any of the following applies:
The 183-day rule: you spend more than 183 days in Spain during a calendar year. Sporadic absences count as days in Spain unless you can prove tax residency in another country. Days do not need to be consecutive.
Centre of economic interests: the main base of your business activities or economic interests is in Spain, directly or indirectly.
Family presumption: your non-separated spouse and dependent minor children habitually live in Spain. This is a rebuttable presumption, but you carry the burden of proof.
If none of these applies, you are a non-resident, and instead of the ordinary income tax (IRPF) you fall under the Non-Resident Income Tax, regulated by Royal Legislative Decree 5/2004 (the IRNR Law). Non-residents are taxed only on their Spanish-source income — most typically real estate located in Spain.
The residency question is the single most important classification in Spanish taxation, and border cases (remote workers, retirees splitting the year, families relocating mid-year) are where most disputes arise. If your situation is not clear-cut, read our detailed comparison of tax resident vs non-resident in Spain and the critical differences before assuming anything.
What is the IRNR and what rates do non-residents pay in 2026?
The IRNR (Impuesto sobre la Renta de no Residentes) is the tax that non-residents without a permanent establishment pay on income arising in Spain. The two headline rates, as of 2026, are:
Imputed income from own-use property — EU / EEA residents (with information exchange): 19% · Residents of other countries (UK, USA, etc.): 24%
Rental income — EU / EEA residents (with information exchange): 19% (expenses deductible) · Residents of other countries (UK, USA, etc.): 24% (on gross income, no expenses)
Capital gains (e.g. property sale) — EU / EEA residents (with information exchange): 19% · Residents of other countries (UK, USA, etc.): 19%
Dividends and interest — EU / EEA residents (with information exchange): 19% (treaty rates may reduce) · Residents of other countries (UK, USA, etc.): 19% (treaty rates may reduce)
Note the pattern: since Brexit, UK residents pay the general 24% rate on rental and imputed income and cannot deduct expenses — one of the most painful and least understood consequences of Brexit for British owners of Spanish property. Double tax treaties can modify the treatment of dividends, interest, royalties and pensions, so always check the treaty between Spain and your country of residence.
Do I pay tax in Spain if my property is empty? The imputed income rule
Yes — and this surprises almost every foreign owner. Spain taxes non-residents on a notional income for any urban property that is at their disposal (not rented out, not their business premises). The logic: the property gives you a benefit (the ability to use it), and Spain taxes that benefit.
The imputed income is calculated on the cadastral value (valor catastral — you'll find it on your IBI council tax receipt):
1.1% of the cadastral value if it has been revised or came into force within the applicable review window (broadly, revisions effective in the last 10 years);
2% of the cadastral value otherwise.
You then apply the 19% or 24% rate to that imputed amount.
Worked example. Sarah, a UK resident, owns a €250,000 flat in Marbella that she uses only for holidays. Its cadastral value is €95,000, revised in 2019. Imputed income: €95,000 × 1.1% = €1,045. As a UK (non-EU) resident she pays 24%: €250.80 per year. Her neighbour Klaus, a German resident with an identical flat, pays 19% on the same base: €198.55. Small amounts — but they are due every year, per owner, and unfiled years accumulate into penalty exposure.
If the property is jointly owned, each owner files their own Modelo 210 for their share. A couple owning 50/50 files two returns.
How is rental income from Spanish property taxed for non-residents?
If you rent out your Spanish property (long-term or holiday lets), the rent is Spanish-source income subject to IRNR:
EU/EEA residents: taxed at 19% on the net income. You may deduct expenses connected with the property in proportion to the rental period: mortgage interest, IBI, community fees, insurance, repairs, depreciation (3% of the higher of construction cost or cadastral construction value), agency fees, utilities you bear, etc.
Non-EU residents (including UK and US): taxed at 24% on the gross rent, with no deductions at all. Yes, this means a UK landlord with heavy mortgage interest can pay Spanish tax even on a loss-making property.
Worked example. John, resident in Texas, rents his Estepona apartment for €14,400 a year and has €6,000 of annual expenses. His Spanish tax: 24% × €14,400 = €3,456 — expenses ignored. Marie, resident in France with identical numbers, pays 19% × (€14,400 − €6,000) = €1,596. Both can generally credit the Spanish tax against home-country tax on the same income under the relevant treaty, but the cash-flow difference is dramatic.
For weeks the property is rented, you declare rental income; for the weeks it sits empty, imputed income applies pro-rata. Most owners therefore file a mixed picture each year.
Modelo 210: deadlines, grouping rules and how to file
The Modelo 210 is the universal IRNR self-assessment form. The deadlines were significantly simplified for accruals from 2024 onwards, and these friendlier rules remain in force in 2026:
Imputed income (empty/own-use property) — Filing period (rules for 2024 and later): Any time during the entire calendar year following the accrual year (e.g. 2025 imputed income: file at any point in 2026)
Rental income — tax payable — Filing period (rules for 2024 and later): Annual grouping now allowed: one single Modelo 210 for the whole year, filed 1–20 January of the following year (previously quarterly)
Rental income — zero or refund result — Filing period (rules for 2024 and later): From 1 February of the following year (refund claims: 4-year window)
Capital gain on property sale — Filing period (rules for 2024 and later): Within 4 months of the sale (see the 3% withholding section below)
Two practical notes. First, the annual grouping for rentals requires that the income relates to the same property and payer type grouping rules — check the current configuration when filing, as the Agencia Tributaria has adjusted the details by ministerial order. Second, direct debit of the payment from a Spanish (and now also certain EU/SEPA) bank accounts has its own earlier cut-off dates, typically about five days before the end of the window.
Filing is done online through the Agencia Tributaria portal with a digital certificate, Cl@ve, or through a fiscal representative — which is what most non-residents do in practice, since the form is only partially available in English and errors trigger automated review letters.
Selling Spanish property as a non-resident: the 3% withholding and Modelo 211
When a non-resident sells Spanish real estate, the law makes the buyer withhold 3% of the purchase price and pay it directly to the tax office using Modelo 211, within one month of completion. This is not the final tax — it is an advance payment on account of your capital gains tax, designed to stop non-residents leaving Spain with unpaid tax.
Your actual liability is 19% of the capital gain (sale price minus acquisition cost, plus qualifying improvements, plus purchase and sale costs such as ITP/VAT, notary, registry and agency fees). You then file your own Modelo 210 within 4 months of the sale:
If 19% of your gain is more than the 3% withheld, you pay the difference.
If it is less — or you sold at a loss — you claim a refund of the excess. Refunds are real and are paid, but expect Hacienda to take from several months up to a year or more, and to ask for proof of your acquisition cost and non-residency.
Worked example. Ingrid, a Swedish resident, sells her Fuengirola townhouse for €400,000. The buyer withholds €12,000 (3%) via Modelo 211. Ingrid bought in 2016 for €310,000 and has €25,000 of documented costs and improvements. Her gain is €65,000; tax at 19% = €12,350. She files Modelo 210 and pays only the €350 difference. Had her gain been €40,000 (tax €7,600), she would claim back €4,400.
Important: if the buyer fails to withhold and pay the 3%, the property itself remains liable for the seller's tax — which is why every notary and buyer's lawyer insists on Modelo 211. If you are on the buying side, see our guide to the taxes non-residents pay when buying property in Spain (ITP, VAT and AJD).
What is the plusvalía municipal and do non-residents pay it?
Separate from state capital gains tax, the town hall charges the plusvalía municipal (Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana, IIVTNU) on the increase in the land value while you owned the property. After the Constitutional Court rulings, since late 2021 you can choose between an objective method (coefficients on cadastral land value set by each municipality) and the real gain method, and no tax is due if you can prove there was no gain.
Two non-resident specifics: the deadline is generally 30 days from the sale (6 months in inheritances, extendable to 12), and when the seller is a non-resident, the buyer is the substitute taxpayer — meaning the town hall can collect from the buyer, who will in turn retain the amount from your price. Rates and coefficients vary by municipality, so check the local ordinance for the current figures.
Do non-residents pay wealth tax in Spain?
Yes, by real obligation: non-residents are liable to Spanish Wealth Tax (Impuesto sobre el Patrimonio) only on assets located in Spain — typically real estate, but also shares in companies whose value derives mainly from Spanish property. Key points as of 2026:
There is a general €700,000 exemption per person for non-residents (the main-home allowance does not apply to non-residents).
Property is valued at the highest of: cadastral value, acquisition price, or a value determined/checked by the administration (including the "valor de referencia" for post-2022 acquisitions).
Since 2021/2022 reforms and subsequent case law developments, non-residents — both EU and non-EU — may apply the rules of the autonomous community where their most valuable Spanish assets are located. This matters enormously: some regions rebate the tax almost entirely.
Where regional rebates apply, the state-level Solidarity Tax on Large Fortunes (ITSGF) may kick in for net Spanish assets above €3 million (with the €700,000 reduction), effectively clawing back part of the regional benefit. It was introduced as "temporary" but remains in force as of 2026 — check its status each year.
The wealth tax return (Modelo 714) is filed in the ordinary income tax campaign window (roughly April–June of the following year). Valuation, regional option and structuring questions are where planning pays off — see our dedicated analysis of Spain's wealth tax for non-residents: scope, valuations, structures and timing moves.
Does Modelo 720 apply to non-residents? (No — here's the common confusion)
The Modelo 720 — Spain's famous declaration of foreign assets over €50,000 — applies only to Spanish tax residents. If you are a genuine non-resident, you have no Modelo 720 obligation at all, no matter how large your worldwide wealth is. Spain simply has no claim over your foreign accounts and investments.
The confusion arises in three situations: people who become residents (the obligation starts in your first year of residency, with the return due by 31 March of the following year); people who wrongly believe they are non-resident but fail the 183-day or family tests of Article 9 LIRPF; and beneficiaries under the Beckham regime, who file a special resident return but are exempt from the 720 in most respects. If you are transitioning to residency or unsure of your status, read our full explainer on Modelo 720, Spain's foreign asset declaration before your first resident year ends.
NIE vs NIF: which number do you actually need?
The NIE (Número de Identidad de Extranjero) is the identification number assigned to foreigners by the Spanish police/immigration authorities. For individuals, the NIE doubles as your NIF (tax identification number) once it is registered with the tax office. In practice:
You cannot buy property, open the completion process at a notary, inherit, or file a Modelo 210 without a NIE.
Foreign companies and, in some transitional cases, individuals without a NIE use a NIF issued directly by the Agencia Tributaria (the "NIF M" for individuals).
Getting a NIE does not make you a tax resident — it is only an ID number. Conversely, not having one does not exempt you from tax.
The application can be made in Spain, through a Spanish consulate abroad, or via a representative with power of attorney. Full details in our guide: what is a Spanish NIE number and why it is essential for non-residents.
Inheritance and gift tax for non-residents: the regional rules now apply to you
If you inherit or receive a gift of Spanish assets as a non-resident — or inherit from a non-resident — Spanish Inheritance and Gift Tax (ISD, Ley 29/1987) applies to the Spanish assets by real obligation. Historically, non-residents were forced to use the harsh state rules while residents enjoyed generous regional reliefs. The Court of Justice of the EU declared this discriminatory (judgment of 3 September 2014, case C-127/12), and Spain amended Additional Provision 2 of Law 29/1987: non-residents may now apply the rules of the autonomous community most closely connected to the case (typically where the assets are located, or where the deceased resided). Later case law and doctrine extended this to non-EU residents as well.
The practical effect is enormous. In Andalucía, for example, spouses, children and parents (Groups I and II) currently enjoy a 99% relief on the final tax — so a British daughter inheriting her father's €300,000 Málaga apartment may pay close to nothing, where the old state rules could have cost tens of thousands. The tax must generally be settled within 6 months of death (extendable), and the property cannot be sold or registered until it is. Region-by-region details in our guide to inheritance tax in Spain for foreigners and the regional differences.
What happens if a non-resident doesn't declare? Penalties and how far back Hacienda can go
The Agencia Tributaria has excellent visibility of non-resident property: the Land Registry, notaries, cadastre, utility companies and tourist-rental platforms all report data. Enforcement campaigns targeting non-filing foreign owners are now routine. The consequences of not filing:
Voluntary late filing (before any notice): surcharges of 1% plus 1% per full month of delay; after 12 months, 15% plus late-payment interest. No penalty proper — this is why regularising voluntarily is always the cheap option.
If Hacienda writes first: penalties of 50% to 150% of the unpaid tax, plus interest, with reductions for prompt agreement and payment.
Statute of limitations: 4 years from the end of the filing window, so a first letter typically claims 4 years of imputed income or rental tax at once.
At sale time: unfiled years surface when you claim your 3% refund — Hacienda commonly offsets or delays refunds while it reviews your compliance history.
We've written a dedicated piece on exactly this scenario: non-resident in Spain? Here's what happens if you don't declare.
Your non-resident tax calendar at a glance (2026)
Imputed income for 2025 (empty/own-use property) — Form: Modelo 210 · When: Any time during 2026
Rental income for 2025 (tax due, annual grouping) — Form: Modelo 210 · When: 1–20 January 2026
Buyer's 3% withholding on purchase from non-resident — Form: Modelo 211 · When: 1 month from completion
Seller's capital gains return / 3% refund claim — Form: Modelo 210 · When: 4 months from sale
Wealth tax 2025 (Spanish assets over thresholds) — Form: Modelo 714 · When: April–June 2026 (campaign dates)
Plusvalía municipal — Form: Municipal form · When: 30 days from sale / 6 months in inheritances
Inheritance/gift tax on Spanish assets — Form: Modelo 650/651 · When: 6 months from death (extendable) / 30 days from gift
Frequently asked questions
I only spend two weeks a year in my Spanish home. Do I really have to file?
Yes. The imputed income charge applies to any urban property at your disposal, regardless of actual use. Two weeks or zero weeks — the Modelo 210 is due every year for every owner.
My rental agent already deducts taxes. Am I covered?
Usually not. Platforms and agents report data to Hacienda, and tenants that are companies may apply withholding, but the obligation to self-assess on Modelo 210 remains yours. Reported-but-undeclared income is precisely what triggers automated letters.
Can I be resident in two countries at once?
Domestic rules can make you resident in both; the tie-breaker in the applicable double tax treaty (permanent home, centre of vital interests, habitual abode, nationality) then assigns you to one. Getting a residency certificate from your home tax authority is the key defensive document.
Do I need a fiscal representative in Spain?
It is mandatory only in limited cases (e.g. residents of non-cooperative jurisdictions, permanent establishments, or when the tax office requires it), but as of 2026 most EU and non-EU individuals may self-file. In practice, most owners appoint one anyway for reliable filing and a Spanish notification address.
Talk to a lawyer before Hacienda talks to you
Every situation above — regularising unfiled years, claiming your 3% refund, planning an inheritance, or choosing the right wealth tax option — has traps and opportunities that a generic checklist cannot capture. I am Jacob Salama, a lawyer focused on international taxation, based on the Costa del Sol, and I work daily with non-resident owners from the UK, US, and across Europe. If you want your Spanish tax position reviewed and fixed, message me on WhatsApp, book a call at a time that suits you, or write to taxlegalspain@gmail.com.
This article is general information, not legal or tax advice for your specific case. Rates, thresholds and regional rules change; figures are stated as of August 2026 and should be verified before acting. No lawyer-client relationship is created by reading this content.