Tax liabilities for non residents in Spain; Non resident tax

Tax in SpainRental – Deemed Income Tax in Spain.

All non residents owning a property in the Spain Territory have the legal obligation to present a Non Resident’s annual Tax Return.

Even if your Spanish property is left empty or you do not rent it out to a third party, the Spanish Law presumes a “Deemed Rental Income” and all owners of the same are required to fill up a personal tax declaration and issue the corresponding payment due.  The tax to be paid should be calculated annually as it depends on several factors which may vary from one year to another.    For more information on see our blog:

During 2015 there was a revision of the tax rates applicable to the Income of all Non resident Tax Payers in Spain without permanent establishment.   See table below stating the general tax rate standpoint:


Period 2007 – 2011 2012 – 2014 2015 2016
Residents EU, Iceland & Norway Other tax payers Residents EU, Iceland & Norway Other tax payers
Rate 24% 24,75% 19,50% 24% 19% 24%

Our firm will be able to assist you in the tax computation, filling up the tax forms and paying the taxes due on your behalf.  We may also advise you on all other Fiscal matters.

Sara Duarte, accountant in Marbella

  • Wim Lamers
  • Accountant in Spain, Lawyers in Marbella, Non Residents in Spain, Tax Advice Marbella,

Share this story