Non-Resident Tax (IRNR) in Spain – 2025 Guide

IRNR stands for Impuesto sobre la Renta de No Residentes — Spain’s Non-Resident Income Tax. It is a state-level tax applied to individuals and legal entities who are not tax residents in Spain but earn income within Spanish territory. This includes foreigners who own real estate in Spain, even if they don’t rent it out.

If you are a non-resident property owner, you are required to declare income related to that property — whether it’s actual rental income or deemed income (if the property is used for personal purposes or left vacant).

This tax exists to ensure that non-residents contribute to the Spanish tax system, just as residents do, based on their use or ownership of Spanish assets.

You must pay IRNR if:

• You own property in Spain and are not a Spanish tax resident
• You rent out your Spanish property
• You leave your property vacant or use it for holiday purposes

Even if your property generates no actual income, you are still taxed on a deemed rental income, calculated as a percentage of its cadastral value (valor catastral).

This obligation is independent from other property-related taxes, such as IBI (local annual tax) or Plusvalía (capital gains tax). Understanding IRNR is crucial for staying compliant — especially since non-payment can result in fines or delays during property sales or inheritance processes.

In Spain, tax residency is determined by law, not by your visa status or where you hold a residence permit. To know whether you are subject to IRNR (Non-Resident Income Tax), you need to understand how Spain defines tax residency.

You are considered a Spanish tax resident if you meet any of the following conditions:

• You spend more than 183 days in Spain in a calendar year, regardless of your nationality or visa type
• Your main economic interests or center of business activities are located in Spain
• Your spouse and/or dependent children reside in Spain (in some cases, this creates a presumption of residency)

If none of these apply, you are likely classified as a non-resident for tax purposes — even if you own property, hold a residency card, or visit Spain regularly.

It’s important to distinguish between:

• Your residency status under immigration law (e.g. NIE, golden visa, digital nomad visa)
• Your residency status under tax law

For instance:

• You can have a Spanish residence permit and still be a tax non-resident if you spend fewer than 183 days/year in Spain
• Conversely, you can become a tax resident unintentionally by staying longer than 183 days, even without holding formal residence papers

You’re typically considered non-resident for tax purposes if:

• You own a holiday home in Spain but live most of the year in France, the UK, Germany, etc.
• You’re an investor who rents out Spanish property but lives abroad
• You are a retiree or digital nomad who stays in Spain part-time and doesn’t exceed the 183-day threshold

If you meet the criteria for non-residency, you’re subject to IRNR obligations — including annual tax declarations, even if the property generates no income.

Whether you rent out your Spanish property or not, if you’re a non-resident, IRNR (Impuesto sobre la Renta de No Residentes) must be declared and paid regularly. The frequency and deadlines depend on how the property is used.

If your Spanish property is not rented out at all, you’re still liable for IRNR. This is because Spain imputes a “deemed rental income” based on the property’s cadastral value (valor catastral), even if you don’t earn any income from it.

• Frequency: Annual
• Form: Modelo 210 (self-assessed tax return)
• Deadline: December 31 of the following year
  → Example: For the 2024 tax year, the return must be submitted by December 31, 2025
  

If your Spanish property is rented out, your obligations become more frequent:

• Frequency: Quarterly
• Form: Modelo 210
• Deadlines (for each quarter):
  • Q1 (Jan–Mar): April 20
  • Q2 (Apr–Jun): July 20
  • Q3 (Jul–Sep): October 20
  • Q4 (Oct–Dec): January 20 of the following year

If you stop renting out the property mid-year, you’ll switch from quarterly to annual IRNR for the months the property is empty.

• Online via the Spanish tax agency’s portal (Agencia Tributaria)
• By bank transfer (from a Spanish or foreign bank)
• Via a tax representative or gestor if you prefer help managing the filing process

Non-payment or late submission of IRNR can lead to fines, interest, and enforcement actions, so it’s essential to stay on top of these deadlines — especially as a non-resident.

Understanding how the Non-Resident Income Tax (IRNR) is calculated is key to avoiding errors — especially because the method changes depending on whether the property is rented out or not.

Even if your Spanish property is not rented out, Spain considers it as if it were generating income. This is called imputed income, and it’s calculated as a percentage of the cadastral value (valor catastral) of the property.

Calculation Base:

• 1.1% of the cadastral value → if the cadastral value has been revised in the last 10 years
• 2% → if it has not been revised

Example:
If your property’s cadastral value is €80,000 (revised):
Deemed income = €80,000 × 1.1% = €880
IRNR due (EU resident): €880 × 19% = €167.20
IRNR due (non-EU): €880 × 24% = €211.20

If your property is rented out, IRNR is calculated on actual rental income, and you may be able to deduct certain expenses — but only if you’re a tax resident in an EU or EEA country with a tax agreement.

EU/EEA Tax Residents:

• Tax base = Rental income – deductible expenses (e.g., repairs, local taxes like IBI, mortgage interest, insurance, agency fees)
• Tax rate = 19%

Non-EU/EEA Residents:

• No deductions allowed
• Tax rate = 24% on total gross rental income

Example:

• Rental income: €10,000/year
• Expenses (EU resident): €3,000
• Taxable base = €7,000 → IRNR = €1,330 (19%)
• For non-EU resident → IRNR = €2,400 (24% of €10,000)

This structure creates a significant tax advantage for EU/EEA residents, encouraging compliance and accurate reporting.

To help you clearly understand how IRNR works, here are two real-world scenarios showing how this tax is calculated — one for a non-rented property, and another for a rented property.

• Type: Apartment in Seville
• Cadastral Value: €80,000
• Property status: Not rented
• Revision status: Revised within 10 years → imputed rate = 1.1%
• Owner nationality: German (EU resident)

Calculation:

• Imputed income = €80,000 × 1.1% = €880
• IRNR (EU rate 19%) = €880 × 19% = €167.20

This amount must be paid once per year via tax form Modelo 210.

• Type: Detached villa in Costa Blanca
• Rental income: €1,500/month × 12 = €18,000/year
• Deductible expenses (maintenance, IBI, agency fees, etc.): €5,000
• Taxable income = €13,000
• Owner nationality: Dutch (EU resident)

Calculation:

• IRNR = €13,000 × 19% = €2,470

Since the property is rented, IRNR must be declared and paid quarterly using Modelo 210.

Non-EU Variant (e.g. Canadian owner):

• No deductions allowed → tax on full €18,000

IRNR = €18,000 × 24% = €4,320

These examples show how significantly your tax bill can vary depending on:

• Whether your property is rented
• Whether you reside in the EU/EEA
• Your ability to deduct legitimate expenses
  

Want help calculating or filing your IRNR? Get in touch with SpainEasy Support for expert assistance in English or French.

Filing your IRNR tax return in Spain is a legal obligation for all non-resident property owners — even if your property is not rented. The process must be done using Modelo 210, the official form provided by the Spanish Tax Agency (Agencia Tributaria).

1. Determine the type of income:

• Not rented → declare deemed income (usually annually)
• Rented → declare real income (quarterly)

2. Gather required information:

• Cadastral value of the property
• Full address and property reference
• Owner’s NIE (Número de Identificación de Extranjero)
• Bank account (for payment)
• Rental income and expenses (if applicable)
• Supporting documentation (rental contract, invoices)

3. Complete Modelo 210 online:

• Go to: Agencia Tributaria – Modelo 210
• Fill in all the required fields
• Choose the tax period (year or quarter)
• Confirm tax amount

4. Submit and pay:

• Choose payment method (direct debit, bank transfer, or in-person at a collaborating bank)
• You’ll receive a justificante de pago (proof of payment)

• Online: Through the Agencia Tributaria portal
• In person: At authorized Spanish banks or tax offices (paper only)
• From abroad: Use online submission and pay via SEPA or international transfer
  

Need help filing Modelo 210 correctly?
SpainEasy Support can handle the entire process for you, in your language and without hassle.

Whether or not you can deduct expenses when filing your IRNR (Non-Resident Income Tax) in Spain depends on two key factors: whether the property is rented and your country of tax residency.

If your Spanish property is not rented out, you cannot deduct any expenses. In this case, you declare a “deemed income” based on a percentage of the cadastral value, regardless of any actual costs or usage.

If you rent out your property — either long-term or as a holiday rental — you must declare your actual rental income under IRNR. Depending on your residency, you may or may not be able to deduct related costs.

EU / EEA Residents

If you reside in an EU or EEA country with a tax information exchange agreement with Spain, you’re eligible to deduct expenses directly related to the rental activity, such as:

• Mortgage interest (for purchase or renovation)
• Property insurance
• Community fees
• Repairs and maintenance
• Utility bills (water, electricity, internet)
• Property management fees
• Local taxes like IBI or waste collection
• Depreciation of the property (under certain conditions)

You will be taxed only on the net income (income minus allowable expenses), at the reduced rate of 19%.

Non-EU / EEA Residents

If you are a tax resident outside the EU/EEA (e.g. UK, USA, Canada, Australia), no deductions are allowed under current Spanish tax law. You are taxed at 24% on the gross rental income, regardless of your actual expenses.

Failing to pay the Non-Resident Income Tax (IRNR) in Spain can lead to serious consequences — both financial and legal. The Spanish Tax Agency (Agencia Tributaria) actively monitors property ownership and tax compliance, especially among non-resident owners.

If you miss the deadline or fail to file your IRNR declaration:

• Late Payment Interest: Daily interest is applied to unpaid tax from the due date until full payment.
• Fines for Non-Submission: A fine of €100 to €200 per declaration may be applied for late filing, even if no tax is due.
• Additional Surcharges:
  • 5% if paid voluntarily within 3 months
  • 10% between 3 and 6 months
  • 15% between 6 and 12 months
  • 20% if more than 12 months late

These surcharges are in addition to the original tax owed.

Unpaid IRNR becomes a charge on the property. This can create issues in the following situations:

• Selling your property: The buyer’s notary may block the transaction until your IRNR status is regularized.
• Inheritance or gifting: Heirs may face delays or additional tax inspections when trying to register a transfer.
• Receiving funds: Refunds or adjustments from Spanish authorities may be blocked due to your tax debt.
  

If you’ve missed one or more years of IRNR:

1. File the missing Modelo 210 declarations retroactively (voluntary disclosure).
2. Pay any owed tax, interest, and surcharges.
3. Set up a yearly reminder or hire a fiscal representative to ensure future compliance.

In many cases, the tax office allows voluntary correction without imposing maximum fines — especially if you act before receiving a formal notice (requerimiento).

Understanding how the Non-Resident Income Tax (IRNR) fits into the broader landscape of Spanish property taxation helps avoid confusion — especially for foreign owners. Let’s break down how IRNR compares with other major property taxes like IBI and Plusvalía Municipal.

• IRNR (Impuesto sobre la Renta de No Residentes):
  • Paid annually by non-residents who own property in Spain.
  • Based on deemed rental income (if not rented) or actual rental income (if rented).
  • Collected by the Agencia Tributaria (national tax agency).
• IBI (Impuesto sobre Bienes Inmuebles):
  • Paid annually by all property owners, residents and non-residents alike.
  • Based on the cadastral value of the property.
  • Collected by the local town hall (Ayuntamiento).

Key Difference:
IBI is a local property tax, while IRNR is a state-level income tax on ownership or rental activity. Both are recurring — but serve entirely different legal and fiscal functions.

🔗 Learn more about IBI: IBI Property Tax in Spain: What You Need to Know

Plusvalía Municipal (IIVTNU):

• Only paid when selling, gifting, or inheriting a property.
• Based on the increase in land value since the last transfer.
• Paid to the local council, usually by the seller.

Key Difference:
Plusvalía is a one-time capital gains tax triggered by a property transfer.
IRNR is a recurring annual tax simply for owning property as a non-resident.

Staying compliant with all three taxes is key to avoiding fines and ensuring smooth property ownership or resale. SpainEasy Support can help you manage and track these obligations — year after year.

Navigating Spain’s tax obligations as a non-resident property owner can be daunting — especially when dealing with IRNR filings, language barriers, and evolving tax rules. That’s where SpainEasy Support comes in. We offer personalized assistance to simplify and secure your compliance, year after year.

• We calculate your estimated IRNR liability, whether your property is rented or not.
• You’ll receive timely reminders for annual or quarterly declarations, so you never miss a deadline.
• We assess the cadastral value and tax rate based on your residency status (EU/EEA or not).

• We prepare and file the Modelo 210 on your behalf — accurately and on time.
• Our service is fully trilingual (EN/FR/ES) and tailored to your situation, whether you own a single property or multiple ones.
• We handle both rental and non-rental declarations, including deductible expenses when applicable.

• We act as your tax representative (representante fiscal) for IRNR purposes.
• We receive official notices, manage correspondence, and resolve any issues directly with Agencia Tributaria.
• This is especially useful if you live outside Spain and want to avoid fines or enforcement procedures.
  

Need help with your IRNR? Get assistance now
Let our team handle your tax obligations so you can enjoy peace of mind — without paperwork stress.

Looking to go deeper into specific topics? Here are some of our most in-depth guides that expand on the taxes and procedures mentioned in this article:

Taxes When Purchasing Real Estate in Spain
A detailed breakdown of all upfront taxes and fees, including ITP, VAT, AJD, notary and legal costs — with examples and regional comparisons.

IBI: Local Property Tax in Spain
Find out how the IBI tax is calculated, when it’s due, and how to avoid late payment penalties.

Municipal Capital Gains Tax in Spain (Coming soon)
Selling your property? Discover how the Plusvalía Municipal tax works, and what recent legal reforms mean for you.