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Date Published: 03/12/2025

The deadline to pay non-resident property taxes in Spain is the end of this year

Homeowners who live abroad but own property in Spain need to be sure they have paid their requisite taxes before December 31, 2025

For anyone who owns property in Spain yet lives abroad for most of the year, the tax responsibilities can sometimes come as a surprise. One of the key obligations is the annual non-residents’ income tax return, which must be filed on time and paid promptly.

This requirement affects a wide range of people, from those who enjoy holiday homes to individuals who earn rental income, as well as anyone who has made capital gains from selling Spanish property or receives income from work or pensions connected to Spain.

Non-resident property owners are subject to rules that often feel unfamiliar, particularly if they are used to tax systems elsewhere. Among the most important requirements are the Non-Resident Income Tax, known in Spain as Impuesto sobre la Renta de No Residentes (IRNR), and the Rental Income Tax.

Both follow strict deadlines, and missing them can result in penalties.

What property taxes are due for non-residents

IRNR is the annual income tax that applies to anyone who owns property in Spain but spends fewer than 183 days a year in the country. Even if the property is not rented out, the Spanish Tax Agency considers it to generate what is called imputed income. This notional income is calculated from the property’s cadastral value and must be declared using Form 210.

The deadline for this annual declaration is December 31 each year, covering the previous tax year. For example, the 2024 IRNR return must be filed by December 31, 2025 at the latest. Those who choose to pay by direct debit must do so by December 23.

For properties that are rented out, a separate declaration is required. Rental income from properties in Spain must be submitted in January for monies earned during the previous calendar year, and is distinct from the imputed income declaration that applies when the property is not let.

How to pay property IRNR taxes and delcare rental income

Given the complexity of the system and the possible consequences of errors or late submissions, many non-resident homeowners choose to work with a fiscal representative or tax adviser. A professional can ensure the correct forms are submitted and deadlines met, which helps avoid fines and interest charges.

Although these tax rules may seem daunting at first, staying informed goes a long way. Submitting the IRNR before the end of the year and declaring rental income in January are two essential steps that property owners living outside Spain should keep in mind.

For help submitting tax forms and paying the correct amount of tax to the appropriate tax authority, most property owners turn to a gestor or legal paperwork and administrative services company to handle the entire process for them.

Not only does this take the stress out of having to understand the tax issues in Spanish, but trusting a professional also makes the whole thing a lot faster, which is especially handy if you’re on a tight deadline before the end of the year.

To contact Heniam & Associates English-speaking tax experts in Spain, email info@heniam.es phone 0034 868 707 917 or fill out the contact box below and hit ‘send’:

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