Annual non-residents’ income tax

Annual non-residents’ income tax


Any non-resident property owner in Spain is obliged by law to pay annually a non-residents’ income tax to the Spanish Hacienda (Inland Revenue). This tax is based on the rated value of the property and is, in most cases, a reasonable amount. However, it has nothing to do with any real income generated in Spain.

For the payment of this tax you need to find yourself a fiscal representative who will prepare the tax forms and present them to the tax authorities.

I would like to clarify that this tax is not to be confused with two other annual payments payable to local authorities. One is called Basura (rubbish collection) and the other I.B.I. (Impuesto sobre bienes inmuebles) which are the local rates.

For more information please check our webpage or make an appointment for a consultation.


Leave a Reply