The Ultimate Non-Resident Tax Checklist for Spain (Invest, Work, Inherit)

If you’re operating in Spain as a non-resident—whether you invest in property, earn income, or inherit assets—your success hinges on clean compliance. This expanded checklist, prepared by a tax lawyer in Spain, gives you the end-to-end steps to stay compliant, reduce penalties, and optimise your tax position for non residents. Use it as your working playbook with your accountant and legal team.

1) Your identity and access set-up

• NIE/NIF: Obtain your Spanish tax ID before signing offers, opening accounts, or filing returns. Keep scans on hand.
  
  

• Spanish address for notices: If you live abroad, appoint a representative address so you never miss a deadline.
  
  

• Digital certificate/Cl@ve: Consider enabling e-filing access for faster submissions and refund tracking.
  
  

• Power of attorney: Authorise a lawyer in Spain or tax advisor in Spain to act on your behalf—indispensable for non residents.
  
  

2) Residency & day-count control

• Track days in Spain: Keep a day log and travel evidence to avoid drifting into Spanish tax residency.
  
  

• Annual residency review: Test against the 183-day rule and centre-of-vital-interests. If you become resident, your scope of taxation changes (worldwide vs. Spanish-source).
  
  

• Tie-breaker (treaties): If dual residence is possible, prepare documentation (permanent home, habitual abode, family location).
  
  

3) Banking & documentation vault

• Residence certificates: Renew annually to claim reduced treaty withholdings.
  
  

• Invoices & contracts: Spain is documentation-driven—archive digital copies with dates, amounts, and VAT numbers.
  
  

• Acquisition/sale evidence: Deeds, price allocations, improvement invoices, and transaction fees for accurate capital gains.
  
  

• Cadastral references: For property filings and deemed income calculations.
  
  

4) Investors & savers (dividends, interest, capital gains)

• Relief at source: Provide your tax residence certificate to banks/brokers so the correct treaty rate applies.
  
  

• Capital gains: For shares vs. real estate the rules differ—keep cost basis, commissions, and proof of holding period.
  
  

• Refund protocol: If over-withheld, file a structured claim. A tax lawyer in Spain can help recover excess withholding for non residents.
  
  

5) Property owners (long-term and holiday rentals)

• Tourist licence (where applicable): Register before advertising. Display licence numbers on listings.
  
  

• Form 210 quarterly: Declare rental income. EU/EEA owners may deduct direct expenses proportionally to rented days.
  
  

• Deemed income: If a property is available for your use and not rented all year, check the annual imputation rules.
  
  

• VAT analysis: Pure accommodation is usually exempt; hotel-style services can trigger VAT obligations.
  
  

6) Working in/with Spain (employment, freelancing, business)

• Source rules: Income is typically taxed where work is performed; confirm if your employer has a Spanish presence.
  
  

• Permanent establishment: For freelancers/companies, audit whether you create a PE in Spain—this transforms your obligations.
  
  

• VAT & invoicing: Determine registration, reverse-charge use, and content of invoices (NIFs, legends).
  
  

• Social security: Coordinate A1/totalisation certificates where relevant.
  
  

7) Heirs and gift recipients

• Competent region: Identify the correct Comunidad Autónoma for inheritance/gift filings; regional allowances can be substantial.
  
  

• Valuations: Obtain robust, defensible valuations for real estate and financial assets.
  
  

• Municipal taxes: For real estate, remember plusvalía in addition to inheritance/gift tax.
  
  

8) Selling real estate as a non-resident

• 3% withholding: The buyer withholds 3% of the price; you later regularise with Form 210 to compute the actual tax.
  
  

• Evidence pack: Purchase deed, improvement invoices, selling costs—these drive your capital gains calculation.
  
  

• Plusvalía: Model both objective and real-gain methods if your municipality allows; pay the lower.
  
  

9) Calendar & controls

• Compliance calendar: Track quarterly Form 210, annual obligations, and event-based filings.
  
  

• Instalments: If cash flow is tight, request payment plans early instead of risking surcharges.
  
  

• Internal controls: Reconcile platform data (for holiday lets) with your filings—authorities receive platform feeds.
  
  

10) Risk reduction & audits

• Pre-filing review: A lawyer in Spain can spot issues before submission.
  
  

• Audit readiness: Maintain a single folder per asset/income stream with contracts, invoices, and correspondence.
  
  

• Prompt corrections: Voluntary corrections typically secure lower surcharges than enforced assessments.
  
  

Need a personalised checklist from a tax lawyer in Spain for non residents? Book an appointment: https://calendar.app.google/JVoXFG8h3eiu1eGu5