Non Resident Tax

Death and taxes, the only things you can't avoid

Impuesto Sobre el Patrimonio de No-residentes/Non-Resident Income Tax

(regardless of whether you let your property out or not)

As a non-resident you must pay two non-resident property taxes, the first is IBI (Impuesto Sobre Bienes Inmuebles) or (SUMA) equivalent to UK council tax which is:

Paid directly to the town hall or the SUMA offices
Collected annually
Collected at different times of the year according to the area
Based upon the rateable value of your property or valor cadastral

The second tax is Imputed income tax which is payable by non-resident property owners who do not rent out their property and so do not pay rental income tax. The idea is that you could rent out your property if you wished. This tax is:

Paid on a second home that is not rented out
Declared in the non-resident annual tax declaration
Paid to the Spanish Tax Authority
If you rent out your property then you will need to pay rental income tax in Spain. This is collected quarterly:
  • 20th April
  • 20th July
  • 20th October
  • 20th January

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