Spain Explained

Non-resident tax in Spain: The complete guide

Last updated on May 31st, 2023 at 03:25 pm.

For many non-residents in Spain, the deadline for tax returns will be here by the end of the year. Non-resident tax in Spain amounts to a complicated time for many, so we at Ábaco Advisers try to answer some of your questions. 

However, we would like to remind you that taxes in Spain can be complicated and you could be subject to fines or penalties if you miss a deadline or don’t do your taxes properly. Advisably, you should seek fiscal advice from an expert to avoid possible complications.

What makes a resident and a non-resident in Spain?

If you live in Spain less than 183 days in a single year, then you are not a resident of the country. Any more and you are a resident. Non-residents must pay non-resident tax in Spain. We would like to remind you that taxation in Spain can be complicated and you could be subject to fines or penalties if you miss a deadline or don’t do your taxes properly. Advisably, you should seek fiscal advice from an expert to avoid possible complications.

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Which non-resident tax in Spain will I have to pay?

There are two essential taxes in Spain for non-residents (your NIE number will be required):

  • IBI (Impuesto Sobre Bienes Inmuebles) or council tax
  • Imputed income tax or rental tax (in some cases a combination of the two)

Seems confusing? Here are some more details.

IBI or council tax in Spain

IBI (Impuesto Sobre Bienes Inmuebles) is a council tax that every homeowner must pay. The homeowner pays the IBI directly to the town hall or the SUMA offices, annually and is based upon the rateable value of your property or valor catastral

IBI is not the same everywhere: different town halls will charge different rates and your local authority will make a difference to how much IBI tax you must pay. The rates can vary a great deal, ranging between 0.4% and 1.30% – and this is a factor to take into consideration when you are buying a home. However, homeowners generally find that IBI in Spain is far cheaper than equivalent taxes in their home country.

If you would like more information about IBI you can visit this post.

Imputed income tax or rental tax in Spain

Rental tax is a compulsory property tax in Spain, for everybody, meaning that there are certain dates that rental tax needs to be paid by. Pay it quarterly, every year in the following pattern:

  • 20th April
  • 20th July
  • 20th October
  • 20th January

The Spanish rental income tax remains at 19% for those non-residents who are tax resident in a country within the European Union, Norway and Iceland and 24% for tax residents outside these areas.

It is important to note that the amount of Spanish tax on rental income you pay as a non-resident is dependent on the country in which you are currently fiscal resident and not your nationality. There have been cases, for example, where British nationals have moved to a country outside the EEC. Consequently, their Spanish property is subject to heavier taxes. To ensure you have a clear understanding of the potential changes, contact your solicitor.

You can visit this article for more information.

If you do not live in Spain, why would you need to have to pay these taxes?

There is a particular non-resident tax in Spain for those property owners who do not rent out their homes and therefore do not pay retail tax. This is in place to prevent somebody from beginning to rent out their property on the wrong side of the law. This is called imputed income tax. Within the world of property tax in Spain, imputed income tax:

  • is paid on a second home that is not being used for rent
  • it is declared in the non-resident annual tax declaration
  • and it is paid to the Spanish tax authority.

Many non-residents may have never heard of these taxes before, and that may be because it works slightly differently to in other countries. You will not be reminded about payment of Spanish non-resident tax, nor is it anybody else’s responsibility to ensure it is paid. Furthermore, you need to pay any outstanding tax balances before selling a house or passing it down to family. 

What happens if I miss the deadline?

On the 31st of December deadline of each year, you must pay the tax. If not, and you allow debts to accrue, then several things of major consequence may happen:

  • The bank secures your debt against your property until they can either sell it or pass it on to somebody else.
  • There is a possibility of Spanish Tax Authorities looking for evidence of fraud, and therefore investigating you. This can lead to the freezing of your bank account(s).

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What can you do to avoid complications?

We recommend that all non-residents employ the services of a fiscal representative. A good fiscal representative will make sure that you pay your property tax in Spain on time. They will also be your representative, speaking for you when necessary and be on hand to answer any doubts you might have

Ábaco Advisers can help you navigating the murky world of property tax in Spain. In the meantime, familiarise yourself with some of the ins and outs of the law with this guide to non-resident tax in Spain

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Judith Wilkinson

29 November, 2019 7:21 pm

We paid our non-residential tax every year from buying our property for 12 years! When we came to selling our property, we were assured that the 3000 euros the Spanish Tax authorities retained, we would get back! But inspite of everything we tried, we did not get it back!

Oscar Paoli

2 December, 2019 3:48 pm

Sorry to read about it, was it maybe because you sold with a larga capital gains tax and therefore it was retained and kept as payment of this capital gains tax?
Best wishes,
Ábaco Advisers

Michael Brown

2 December, 2019 12:20 pm

How much do you charge to file Imputed income tax [non resident tax} last year was approx 390e
I have all the paper work !

Alhaurin el Grande

Oscar Paoli

2 December, 2019 3:46 pm

Hello Michael,
Our fees for the non-resident income tax declaration is 149 € per year, and for every additional property, including garages and storerooms, a charge of 24€ will be made.
Should you wish to get more details please contact us at
Kind regards,
Ábaco Advisers


23 December, 2019 2:38 pm

It would be very helpful if “Imputed income tax” was also in Spanish. I doubt our local tax office would understand if I said I wanted to pay my imputed income tax…

Oscar Paoli

23 December, 2019 11:12 pm

I will have our editors try to include it in the following revision.

Thank you very much for your input.

With kind regards,

Ábaco Advisers

Barbara Egglesfield

4 January, 2020 3:16 pm

I wonder whether you can advise me: I was in Spain in late October 2019 and my neighbour reminded me to pay my IBI by calling at the Town Hall to see what I owed. The local village ayuntamiento guys did not speak any English, but I managed to explain. They then found that I had not paid (they said) the 2017 one on which there was an extra for late payment, as well as the current one (€97). So I went to the bank in a bit of a panic (only open on Tuesdays for 2 hours and between 10th and 20th of the month!) and paid over €230 in cash. However, I later remembered that my own bank should pay the IBI by standing order.
On my return to England, I checked – and the bank had already paid both those that I had been told were unpaid. So I am now out of pocket by over €230. Is there any way that I can reclaim this? Are they likely to carry over the excess payment to next year? Your comments would be welcome, please.

Oscar Paoli

7 January, 2020 2:56 pm

Hi Barbara,

You can apply for a refund from the Town Hall, you will need to present all the original receipts for the payments and a certificate to confirm your bank account number.

With kind regards,

Ábaco Advisers

Klaus G Rode-Hilbert

20 January, 2020 6:51 pm

I pay “Taxes Patronato de Recaudacion Provincial” of about 580 Euros a year on my 90m2 apartment in Nueva Andalusia.
I am an old age pensioner with little other income and along with these potentia payments for water and electricity I hardly consume are crippling me.
I only go on holiday two or three times a year.
A local solicitor does my tax forms so I imagine it must be legit

Oscar Paoli

21 January, 2020 10:12 am

Hi Klaus,
Thank you for your message.
Unfortunately Nueva Andalucía is known for high taxes unfortunately. You can always check with a different local tax agency or solicitors to double check the situation to feel reassured.
With kind regards,
Ábaco Advisers

Sam Seabrook

24 January, 2020 5:50 pm

As a non resident, when calculating the “deemed rental charge” tax charge based on catastral value x 19% – if the property is jointly owned, would the tax charge then only paid by one owner? or 50% paid by each of the owners? Or each owner has to pay the whole amount??
Please advise also how much you charge to complete a Residents tax return and Modelo 720?

Oscar Paoli

29 January, 2020 3:12 pm

Hi Sam,
Each owner pays the % of ownership of the total tax to pay.
Our tax resident return fee is 149 € and 129 € if over the age of 65. For the modelo 720 we charge 80 € per person.
With kind regards,
Ábaco Adviser

Sharon mcKenna

24 January, 2020 7:42 pm

For a property purchased 27th June 2017, is the non residents tax due for 6 months to 31st december 2017, for the 12 months of 2018 and 2019?

Oscar Paoli

29 January, 2020 2:55 pm

Hi Sharon,
If you purchased your property in June 2017 you will pay tax as non-resident before the end of 2018 for the period your owned the property in 2017, in 2019 you will declare for the year 2018 and so on.
With kind regards,
Ábaco Advisers

Y. Leeland

16 May, 2020 12:43 pm

I have Spanish nationality but am a non-resident (live in the UK). I own 25% of a property in Madrid (inherited when my mother died) which is being rented out. Up until now I have been declaring it in my UK tax return this income – do I also have to declare it to the Spanih tax authorities – my other siblings are residents in Spain and so declare it there. If I need to declare in Spain would you be able to advise me and if so what would be your charges?

Oscar Paoli

17 May, 2020 8:52 pm

Hello there,
Yes your share of the property has to be declared in Spain and then also declared in the UK deducted the Tax paid here under the double taxation treaty, we do as part of the Fiscal agreement 149 € per year and then 50 € per quarter when we are required to complete the Tax Declaration. At present 19% less costs as of next year 24% on the gross.
With kind regards,
Ábaco Advisers

Raj Singh

5 August, 2020 1:26 pm

I am a UK citizen I have a property in Spain ( near Guardamar Del Segura ) I do not rent . Only visit once or twice a year and do not stay more than 10 days each time ( Total 20 days a year)
I pay Suma by direct debit from bank and Non resident tax from Bank account – I believe it goes to Police
Do I need to pay any other tax?
My E mail

Oscar Paoli

5 August, 2020 3:04 pm

Hi Raj,
The non resident tax is paid directly to the tax authorities and shoul be paid every year before December 31st.
With kind regards,
Ábaco Advisers


4 September, 2020 4:41 pm

I have a form from the bank for non residents, if we don’t complete they will block our Spanish bank account (Bankia)
We do not rent our apartment, we live full time in the Uk
My husband works and pays tax, I’m retired so no longer pay tax, when completing the form, do we need to confirm that we pay non residents tax in Spain,

Oscar Paoli

7 September, 2020 10:16 am

Hi Hilary,
We would recommend just to complete the form received from the bank, we assume that if they need any other proof you can then procede to send them a copy of your paid non-resident tax in Spain.
With kind regards,
Ábaco Advisers

Nic Aber

10 September, 2020 8:09 pm

Hi I purchased my spanish property in 2003 and now have decided to sell it. I haven’t paid any tax at all and also not sure where my deeds are, is this something you can advise me on?

Oscar Paoli

11 September, 2020 12:44 pm

Hi Nic,
If you purchased the property via a legal advisor or agency most likely they will have your original deed. Another possibility would be the notary where you signed the purchase that might still have the original, worst case scenario this notary could give you a copy of the Title Deeds which would be sufficient to sell your property.

Regarding the tax, we recommend that you set your taxes in order, at least for the 4 last years.

Should you wish any assistance in the matter please do not hesitate to contact us at

With kind regards,

Ábaco Advisers


13 September, 2020 11:07 am

How often does the cadastral value of a Spanish property change. If my property (based in Malaga region) had a certain cadastral value last year would it have the same cadastral value this year? (2020)

Oscar Paoli

14 September, 2020 3:27 pm

Hi David,
The cadastral value vary from time to time.
Malaga capital did not change as we are informed in 2019, and have not read anything about any changed in 2020. Nevertheless other municipalities in Málaga did change the cadastral value, these are: Alcaucín, Algarrobo, Benahavís, Cártama, Colmenar, Fuente de Piedra, Manilva, Montecorto, Ronda, Serrato and Torremolinos.
Hope this information is of assistance.
With kind regards,
Ábaco Advisers


14 September, 2020 8:55 pm

Can you clarify if non resident tax in Spain is looked at on a cumulative basis for the year even though it is paid quarterly. In other words if in one tax year there is a quarter, or quarters where there is no tax due (because expenditure is greater than income thus creating a loss in that quarter) can the loss in those quarters be off-set against tax paid in other quarters of the same tax year?

Thank you!

Oscar Paoli

15 September, 2020 8:59 pm

Hi Trish,

There are several types of Non Resident Taxes when the property is not rented out then it is just the normal non Resident Tax paid based on the Valor Catastral which is paid annually the following year. If rented the Rental tax is paid quarterly during the same year, for which till the end of this year British residents can deduct costs for the days of occupancy. The days that the property is empty are then declared the following year in the normal Non Resident Tax Declaration. This is different if rented the property out commerically as a business and registered for VAT.

Hope this information is useful for you.

With kind regards,

Ábaco Advisers

Barry Humphries

30 September, 2020 1:26 pm

Hi, I pay my IBI tax every year of around €70 per annum. I am a non resident and visit our small property a few times each year. The house is never rented out. Is there any further tax to pay ?

Oscar Paoli

30 September, 2020 2:02 pm

Hi Barry,
Thank you for your message.
Yes, there is still the non resident income tax to be paid each year as we mention in the article. This tax has to be paid each year before December 31st.
Should you wish a free consultation please contact us at or call us at 0034 966 703 750.
With kind regards,
Ábaco Advisers


30 September, 2020 5:41 pm

Hi, my wife and I have paid the Non Res Tax yearly via our Community Administrator and are up to date.
If I wanted you to conduct my next declaration Dec 2020 via yourselves what information would you require.
We reside in the UK but due to the pandemic we are not able to visit Spain.

Oscar Paoli

1 October, 2020 8:04 am

Hi James,

Thank you for contacting us.

If you wish for Ábaco to conduct your next declaration we would need the following details:

– Copy of passport
– Copy of your NIE
– Copy of your Title Deeds
– Last IBI bill
– Account details in Spain where you wish your tax to be paid from

Should you be interested in our service please send us an email to

With kind regards,

Ábaco Advisers


28 October, 2020 2:51 pm

Retired to Spain 2003 left in 2010 due to bereavement. Kept house for holidays . House has never been let out so no income. Lived on English pension the entire time and pay tax on it in England. Also pay IBI house tax to Ayuntiamente in nearest town. Was hit with hacienda tax last year. Will this hacienda tax be every year and as I have no earned income am I liable for any other taxes.

Oscar Paoli

30 October, 2020 2:48 pm

Hi Kath,
As a Non Resident you have to pay Taxes every year even if it is not rented out, the situation for Residents in the United Kingdom will change as of the 2021 Tax year, as they are no longer part of the European Union.
Should you have any further queries please do not hesitate to contact us.
With kind regards,
Ábaco Advisers


12 December, 2020 6:54 pm

I rent my apartment out in Spain. I paid my quarterly non resident tax(2019) for rented accommodation in September 2020.
My financial advisors told me I also needed to pay an annual non resident tax (2019) for non-rented accommodation by 31st December 2020. Should I be paying both?

Oscar Paoli

14 December, 2020 11:20 am

Hi Mary,
Yes, unfortunately you have to pay both, but you can deduct what you hav been paying as tax quarterly from the annual non resident tax declaration.
With kind regards,
Ábaco Advisers

Brian Hobbs

17 January, 2021 6:15 pm

We are currently considering purchasing a small property in La Mata. We have agreed an asking price of 40,000 euros as the place needs a small amount of refurbishment work. We intend using it purely as a holiday home visiting 3 or 4 times a year and will not be renting it out at all. We know the local council tax is 111 euros p.a and there is a community charge of 205 euros p.a. Based on this ,could you tell us how much the Non Residence tax would be on the property or is there a simple calculation that applies based on value. Plus are there any other taxes, charges or fees that we need to be aware of.

Oscar Paoli

18 January, 2021 3:39 pm

Hi Brian,
Thank you for your message.
To be able to assist you we would need to have the Cadastral value of property (in Spanish Valor Catastral), where the property is exactly located or when the Cadastral Value was lastly revised. With this we can make a calculation for you.
With kind regards,
Ábaco Advisers


3 May, 2021 12:46 pm

Hello and good morning,

I enjoy reading your content and insights. As a nonresident in Spain, challenges I’ve encountered with taxes, I am writing to seek your guidance, and / or services is possible.

Please advise if we may discuss via teleconference or alternate communication.

Warm regards

Oscar Paoli

3 May, 2021 12:56 pm

Hi Rafael,

Of course we can do so, please contact us at to send us you availabilities or call us att 0034 966 703 748 so book an appointment.

With kind regards,

Ábaco Advisers


1 July, 2021 1:18 am

Important Questions:

Why does this tax exist?
Does the property or the land not belong to me?
Is it n my name, or does it never belong to me?

If it does… What contract did I sign – in wet ink – where I agreed I would pay this tax?

How can I STOP paying this tax?

Oscar Paoli

1 July, 2021 7:58 am

Hi Dan,

Yes, you are the owner of the property if that is what is stated on your Title Deeds and at the Land Registry. Unfortunately there is no contract signed regarding this tax. The non-resident tax in Spain is for those property owners who do not rent out their homes and therefore do not pay retail tax. This is in place to prevent somebody from beginning to rent out their property on the wrong side of the law. This is called imputed income tax. Within the world of property tax in Spain, imputed income tax:

– Is paid on a second home that is not being used for rent
– It is declared in the non-resident annual tax declaration
– Aand it is paid to the Spanish tax authority.

Unfortunately there is no way to get away of paying this tax.

With kind regards,

Ábaco Advisers

Mark Gordon

3 October, 2021 12:30 pm

I would be grateful if you could tell me how l get confirmation that my non residents Fiscal Declaration has been recieved by my bank. I changed my UK address in 2018 and filed my return in an old banco popular envelope, now Santander.. I have been told that if this declaration is not made by the end of this month my bank account will be frozen. This would mean my electricity would be cut off. My house accommodates the transmitter for the whole areas WiFi system. If this was cut off it would cause chaos.

Oscar Paoli

8 October, 2021 11:56 pm

Hi Mark,
Sorry for the inconvenience.
You will need to contact your local branch directly to make sure they have received the necessary documentation.
With kind regards,
Ábaco Advisers

Lee Hawkins

19 October, 2021 1:10 pm


I’ve been paying my non residence tax every year with no issues, but for some reason this year 2021 the council are making it very difficult for me to get my duplicate IBI bill in order for my accountant to get the bill.

My local council is in Benalmadena, i have been advised by my accountant that she is no longer allowed to get the duplicate on our behalf.

I’ve been told i need a digital certificate, but not been told how i get one and what i need to do

As my main residence is in the UK and due to the pandemic i have been unable to get to Spain for the last few years it s very difficult, I’ve sent several emails to the council but are always told that its not the right email address and then they tell me to try this address or that address.

If I’m fined for this bill by being late, is it possible to put the blame on the council for this as they are the ones making it difficult for me to pay it.

Oscar Paoli

19 October, 2021 1:25 pm

Unfortunately I do not believe you will be able to blame it on the Council, you will have to pay any extra charge if paid late.
Sorry for the inconvenience.
With kind regards,
Ábaco Advisers

Peter Fox

1 January, 2022 12:21 pm

How do I get an Electronic signature to log into my tax account. I have an NIE number?

Oscar Paoli

3 January, 2022 5:53 pm

Hi Peter,
We hope this link can assist you in the process:

Should you need anything else do not hesitate to contact us.
Kind regards,
Ábaco Advisers

Caroline dowdall

4 March, 2022 1:43 pm

Hello..We have owned our home in Spain for 12 years. I am a resident, retired whereas my husband has worked abroad in various locations …He has always received his income and transferred it to our Spanish bank without any issues…However for the last two wage payments we have been embargoed and it appears to be a tax against his credit transfer to my account……As he works in a Tax Free country how can this be fair and why now ? Thank you

Oscar Paoli

6 March, 2022 4:07 pm

We would need to know what type of embargo you have, you should have been notified of this embargo from the authorities. The bank or the employer who gives out your wage should also be able to give you more insight of what type of embargo you may have.

With kind regards,

Ábaco Advisers

Gillian .

16 March, 2022 3:33 pm

We sold our property in Spain in January 2020 and moved back to the U.K.
Why now are we being asked to submit a tax return stating as such
We did not do this in the year 2021 but our lawyer from Spain who concluded our house sale at the time now tells us we have to submit a tax return and pay them money for doing it on our behalf

Oscar Paoli

16 March, 2022 10:03 pm

Hi Gillian,
We would need to have more information regarding the tax return they are asking you to file now and what has done by your representative at the sale of your property.
If you wish to send us more information of your case please feel to do so at
With kind regards,
Ábaco Advisers


16 May, 2022 7:17 pm

I am just preparing my taxes for 2021 and I noticed the IBI was not deducted from my bank account in 2021. The city of Barcelona did deduct the IBI for 2020 and the first quarter of 2022! Is this another example of Spanish efficiency? Find it weird.

Mr Kim Douglas Wassell

30 September, 2022 5:07 pm

Hi I am a non resident and do not rent my house out, so what tax do I pay and how much is it

Oscar Paoli

1 October, 2022 7:53 am

Hi Kim,

Thank you for contacting us.

There are two essential taxes in Spain for non-residents:

1. IBI (Impuesto Sobre Bienes Inmuebles) or council tax
2. Imputed income tax or rental tax (in some cases a combination of the two)

This second imputed tax is a calculation based on the rateable value of the property and its location so we would have to have more information on the property to be able to give you an exact number. You are more than welcome to contact us at or by phone at 0034 966 703 750 and we will be happy to assist you further.

With kind regards,

Ábaco Advisers

Brian Milner

2 October, 2022 12:38 pm

Our two children bought our property in 1989 with money we had given to them over a period of time. The lawyer suggested that we incorporate usu fruct for security so they became the naked owners. We became fiscal Spanish residents in 2007. We pay the IBIU and all other service costs for the property. We used to also pay their non resident tax until our gestor found out that we didn’t need to pay it and made claims back for four years which the hacienda repaid the funds to our two children. Since then we have not submitted a non resident return. My question is do we still have to make a return in their names ?

Oscar Paoli

4 October, 2022 8:19 pm

Hi Brian,

As you are the holders of the life Usage then you are responsible to the Non Resident Taxes on the house, however as you are Residents then this is your residencial home and therefore you pay no Tax, your children do not pay Non Resident Tax at present this will only occur when the freehold of the property passes over to them. They are liable for the Wealth Tax if the purchases price is above a certain limited depending on your autonomous region.

With kind regards,

Ábaco Advisers


8 October, 2022 10:10 am

Does Abaco doing this for us
Calle Cuarzo 1, 30 A.
Vista azul II
La Regia
or 0049 1728071017

Oscar Paoli

10 October, 2022 4:44 pm

Hi Rupp,

Yes this is correct, we are dealing with this tax presentation on your behalf.

With kind regards,

Ábaco Advisers


13 November, 2022 5:00 pm

Hi, Please advise on the applicable imputed percentage for calculating the non-resident tax. I have always paid 1,1% as the cadastral value was revised after 1 Jan 1994 (long after). I was unable to pay 2019 and 2020 tax years as my digital certificate expired in 2020 (it had already been renewed once) and it could only be renewed by visiting Spain which was of course legally imposible (for me until 2022). I have now been told that the base % should be 2% in El Campello, Alicante from 2019 onwards. Has the law been changed and where can we find out the % rates to be applied in the calculation?
Also is there a way non-residents can pay this tax online without without having to use the digital certificate as it seems to have a short life span and I was blocked from making 2 returns. I think most EU countries set up a permanent, secure online tax declaration facility to encourage declaration and payment.

Oscar Paoli

14 November, 2022 11:12 am

Hi Andrew,

The % is either 1,1% if revised under 10 years and 2% over 10 years depending on the Town Halls. The Tax declarations to be presented on line have to have a digital certificate which has to be renewed periodically which is normally renewed on line before it expires. As this has not been completed you will need to apply for a new one.

With kind regards,

Ábaco Advisers

Greta Meekings

24 November, 2022 6:11 am

My daughter and I own an apartment in Spain. When doing the cadastral value (this year €118,736) is it split between us on the Module 210 form, I.e. €59,368.


Greta Meekings

Oscar Paoli

29 November, 2022 3:51 pm

Hi Greta,
The valor Catastral is split between all owners in the percentage that they own of the property.
With kind regards,
Ábaco Advisers


16 February, 2023 5:37 pm

We pay non residence tax. I’m wondering if it is based on the value of the property. I think the value of our property is less than when we originally started to pay it.

Oscar Paoli

16 February, 2023 10:38 pm

The non-resident income tax is based on the cadastral value of the property and not the market value of the property.
Best regards,
Ábaco Advisers


18 May, 2023 9:29 pm

Dear sir or madam,
I Bought a house in 2019 at Port Duquesa-Manilva.I didden’t know that I have to pay Non resident Tax.So I didnt pay since 2019 until to date.I need hep to pay it as soon as posible.Would you please help me how I can handle this payment.
Thank you.

Oscar Paoli

22 May, 2023 3:15 pm

Hi Hamit,
You are welcome to contact us at
The documents we will require are:
– Copy of passport and NIE number of all owners
– Copy of latest IBI (Local Council Tax)
– Copy of the Title Deed
– Bank details where you wish the tax to be debited from

Thank you very much for your time in advance.

With kind regards,

Ábaco Advisers


31 May, 2023 5:18 pm

I have been Spanish resident 20 years. From year 2021 I’m a Swedish resident but receive Spanish Pension for which I declare and pay taxes for in Sweden. Do I have to pay tax in Spain too?

Oscar Paoli

1 June, 2023 8:41 pm

If the pension is below 22 thousand Euros from one payer there is no need to declare even if resident. If spanish tax authorities don´t deduct preliminary tax, there should be no reason to present declaration – The reason Swedish citizens present Spanish declaration in Sweden is only to get double tax payment back. If ther is no double tax payment, it would seem unnecessary to present a declaration in Spain.
With kind regards,
Ábaco Advisers

Joseph Cerisola

15 June, 2023 12:28 pm

I have sold a property in Spain as Non Residents. The property was owned jointly by me and by my wife.
3% was deducted for Capital Gains Tax on signing the Escritura.

There is a balance still owing to Hacienda ..My question is since the proceeds of the sale were received in separate amounts of 50% by my self and by my wife. Can I pay 50% of the balance outstanding to Hacienda, and fulfil my obligation to this way?
My wife is not happy about paying her 50% of the amount still owing to Hacienda but I would like to clear my debt to Hacienda by paying 50%

Could this be done?



Oscar Paoli

19 June, 2023 10:02 am

Hi Joseph,
The form 210H can be declared as husband and wife jointly however this is not obligatory so you could proceed and make the payment for your 50% with no problem.
With kind regards,
Ábaco Advisers

Judith Wilkinson

16 August, 2023 1:53 pm

Do you know if you pay tax on money that is transferred from an overseas account into a Spanish account and no interest has accrued?

Oscar Paoli

18 August, 2023 7:50 am

It will depend if you are resident or non-resident in Spain and where these funds are coming from.
With kind regards,
Ábaco Advisers


23 August, 2023 3:18 pm

Recently sold an inherited property in Spain.
There was a substantial gain after we’d held it for 5 years.
Am I able to offset any of the money I used to travel back & forth whilst getting it ready for sale / meeting with estate agents etc?
Thanks in advance

Oscar Paoli

29 August, 2023 9:50 am

First of all sorry for your loss.
In regardst to the travel expenses these can not be offset in the calculations, sorry for the possible inconvenience.
With kind regards,
Abaco Advisers

Aquilla down

7 October, 2023 6:55 am

We have had our small Spanish house for 6 years but we are worried about the non resident tax. We have never rented it. A friend in the profession if taxes hs said an amount we need to pay but it seems an awful lot a year on too of the suma etc. does anyone know how much per annum it should be? We are moving there permanently next year so need to sort this. The property value is around €60,000 maybe less

Oscar Paoli

15 October, 2023 7:58 am

Hi Aquilla,

I understand your concern about the non-resident tax in Spain. The exact amount you’ll need to pay for non-resident tax can vary depending on several factors, including the property’s value and location.

In general, the non-resident tax is calculated as a percentage of the property’s cadastral value (not its market value) and is subject to regional and local variations.

Since you mentioned that you plan to move to Spain permanently next year, it’s important to know that your tax situation may change when you become a Spanish tax resident. When that happens, you’ll be subject to a different set of tax rules. It’s a good idea to consult with a tax expert to help you transition smoothly and understand your tax obligations as a resident in Spain.

Should you wish to book an appointment with us please do not hesitate to contact us at or by phone at 0034 966 703 750.

With kind regards,

Ábaco Advisers

Paul Roberts

18 November, 2023 1:04 pm

Dearv Sir / Madam,
I sold my property in December 2022. My Hestor say’s she is doing non residents tax returns for 2022 and asks do I want her to calculate my tax for the 11 months and 5 days. What would happen if I were to so no ? I no longer live in Spain.
Kind regards,

Oscar Paoli

20 November, 2023 8:20 am

Dear Mr. Roberts,
It is your obligation to present this tax declaration for the period of time you owned the property in 2022.
Also note not presenting this tax declaration could affect the 3% retention of the sale price if you sold as non-resident in Spain.
With kind regards,
Ábaco Advisers


23 January, 2024 11:11 am

bonjour je suie no residente en espagne et invalide je peux avoir une reduction cadastrel?merci

Oscar Paoli

30 January, 2024 4:34 pm

Désolé, les non-résidents ne bénéficient pas d’une réduction sur les frais que vous demandez.
Salutations distinguées,
Ábaco Advisers


13 February, 2024 11:17 am

Where can I check my property value for the coming years (cadastral value)? I’ve paid the 2022 non resident tax from the documents we got when we brought the property (Jan 2021), but moving forward how will I know if my property has increased in value and therefore more non resident tax is due?

Many thanks Millie

Oscar Paoli

13 February, 2024 6:32 pm

Dear Millie,
You can revise this on your Local Council Tax bill that you will receive each year.
With kind regards,
Ábaco Advisers

Paul Williams

17 April, 2024 12:03 pm

I have just been told that for non residents who rent property the rules are changing.
Now we will only pay our tax for 2024 once a year in January 2025, instead of each quarter like previous years.
Is this true?

Oscar Paoli

17 April, 2024 6:40 pm

Dear Paul,
Yes this information is correct as of this year.
With kind regards,
Ábaco Advisers