Non-residents' income tax Calpe Costa Blanca
This is a tax payable once a year by non-residents of Spain who own property in Spain.
This tax is to be paid through a form that is submitted to the Inland Revenue. It is not an automatic charge like the Impuesto sobre Bienes Inmuebles (IBI) which SUMA issues the payment charge to each owner in November, you will have to make the payment yourself to avoid being penalised.
Mercasa will do it for you for only €60 + VAT.
What is Non-Resident Income Tax?
Non-Resident Income Tax is a tax payable annually by persons who own one or more properties in Spain and are Non-Residents.
The calculation of this tax will be different depending on the activity of the property, which can be the following:
1) Own use and it is not rented out.
2) Own use and it is rented out for certain periods.
3) It is rented all year round.
All the properties owned in Spain must appear on the tax return, and the activity carried out in each of the properties must be indicated independently.
Who has to pay Non-Resident Income Tax?
Non-Resident Income Tax is the same tax that Spanish individuals pay on their income, but for people who are not resident in Spain.
Who is Non-Resident?
A Non-Resident is a person who fulfils the following three requirements:
1) The owner lives in Spain for less than 183 days.
2) The main activity of their income is carried out outside Spain.
3) Their spouse and minor children are NOT resident in Spain.
These persons are obliged to file this tax every year as they have one or more properties in Spain.
These people can request the services of a professional tax advisor such as Alejandro Padillo, a graduate in Business Administration and Management, to prepare this tax and file it for them.
How is Non-Resident Income Tax paid?
Payment of this tax is made by means of the Hacienda Form 210. The Form 210 is designed so that persons or entities that do not have tax residence in Spain, but have obtained income in the country, can comply with their tax obligations. This income can be obtained from renting a home, from bank accounts and investments, or from profits obtained from the sale of a property in Spain.
I do not earn any income from my property in Spain, why do I have to pay this tax?
There is the case that you have a property in Spain for your own personal use. Where you do not have any economic return from it. You use it to come on holiday to Spain because you love to come to our country at certain times of the year.
In this case Hacienda considers that your main property is another one, the property in your country of origin, and that this secondary property which you do not use mainly could be rented out during the periods when it is empty, and obtain an economic return.
The Inland Revenue offers a calculation formula for this case which is related to the Cadastral Value of the property. We will carry out the calculation on your behalf and submit it to the tax office.
When is this tax paid?
Non-Resident Income Tax is payable on a yearly basis. The tax return for the year 2024 can be filed as from 01 January 2025. The last day for filing this tax is 26 December 2025. This tax is paid to the tax office at the same time as the tax return is filed.
Mercasa wants to help you to comply with Spanish legislation and be up to date with all taxes to avoid any penalties in the future. In a fast and efficient way we will file on your behalf. At an economic price of €60 + VAT.