Spanish Tax for Non-Residents

Are You a Non-Resident?

You're considered a non-resident for Spanish tax purposes if you spend fewer than 183 days per year in Spain and Spain is not the center of your vital or economic interests.

Non-residents are only taxed on Spanish-sourced income, unlike residents who are taxed on worldwide income. However, even limited income or property ownership can create tax obligations.

Your tax residency status in another country doesn't automatically determine your Spanish status - each country applies its own rules.

Tax Rates for Non-Residents

EU/EEA residents generally pay 19% on Spanish income. This includes citizens of all EU countries, Norway, Iceland, and Liechtenstein.

Non-EU residents pay 24% on most types of income. Some tax treaties may provide different rates for specific income types.

Dividends, interest, and capital gains may have different rates depending on the applicable tax treaty between Spain and your country of residence.

Common Tax Obligations

Property ownership: Even if you don't rent out your Spanish property, you owe imputed income tax (typically €200-500/year for a typical apartment).

Rental income: If you rent out property in Spain, you must file quarterly tax returns on the rental income.

Property sale: Capital gains from selling Spanish property are taxable. The buyer withholds 3% of the sale price as an advance payment.

Employment in Spain: Any work performed in Spain is taxable, even if you're employed by a foreign company.

Tax Forms for Non-Residents

Modelo 210: The main form for declaring non-resident income. Used for imputed income, rental income, capital gains, and other Spanish-sourced income.

Modelo 211: Used by the buyer when purchasing property from a non-resident, to pay the 3% retention.

Modelo 216: For employers paying wages to non-resident employees working in Spain. All forms are available on the Agencia Tributaria website.

Fiscal Representative

Non-EU residents are technically required to appoint a fiscal representative in Spain - someone who can receive tax notifications on your behalf.

While enforcement is inconsistent, having a representative can help manage your obligations and ensure you don't miss important deadlines.

EU residents are not required to have a fiscal representative but may still benefit from professional assistance.

Avoiding Double Taxation

Spain has tax treaties with most countries to prevent double taxation. You typically get credit in your home country for taxes paid in Spain.

Keep records of all Spanish taxes paid - you'll need these when filing in your country of residence.

Consult a tax professional familiar with both countries' rules to optimize your overall tax position.