Non-resident tax in Spain

It is for people considering, planning or carrying out a move to Spain. You will know whether non-resident tax applies to you, how to file, and how it differs from resident tax. It covers the basics of non-resident tax, filing, the position of people living in the EU or EEA, the years you arrive or leave, and cross-border work.

Start with "How non-resident income tax works in Spain". It shows who pays, on what and at what rates. Then pick the page that fits your situation:

• "Non-resident tax if you live in another EU or EEA country" for the deductions open to you.
• "Filing the non-resident return (modelo 210) for rent or imputed income" to file correctly and on time.
• "Spanish income in the year before you arrive or after you leave" for the switch between non-resident and resident filing.
• "Working in Spain while living abroad, or the reverse" to see where you pay tax on cross-border work.

Key rules

• EU/EEA rate: Residents of the EU/EEA pay 19% on net income, after deducting expenses tied to the Spanish income.
• Standard rate: Residents outside the EU/EEA pay 24% on gross Spanish income with no expense deductions.
• Residency test: You are resident for the whole calendar year if you spend more than 183 days in Spain or your main economic interests are there.
• Rental filing: Rental income is filed quarterly, within the first 20 days after each quarter ends.
• Unrented home: Tax on an unrented home is filed once a year, by 31 December of the year after the year it applies to.
• Tax number: You need a Spanish tax number (NIE) before you can file modelo 210.

Non-resident tax in Spain: the whole process, step by step

• Work out whether Spain treats you as resident or non-resident for the calendar year: Before you file anything: you are resident for the whole year if you spend more than 183 days in Spain or your main economic interests are there

• Get your Spanish tax number (NIE): Before you file modelo 210, the non-resident tax return

• File modelo 210 for rental income, quarter by quarter: Within the first 20 days after each quarter ends: 1–20 April, 1–20 July, 1–20 October and 1–20 January

• File modelo 210 for an unrented home (imputed income): Once a year, by 31 December of the year after the year it applies to

• If you sell the property, file the tax on that year's unrented-home income separately: The year of sale is treated on its own, so check the deadline with the Agencia Tributaria or an adviser

• If you live in the EU/EEA, file once a year for all expenses instead of quarterly, if you prefer: By 31 December of the year after the year the income arose

• Check short work visits to Spain against the 183-day treaty rule: Over the tax year, as your days in Spain add up

• If you are in the EU/EEA and overpaid because you did not claim deductions, ask for a refund: Within 4 years of the end of the voluntary filing deadline

Documents you may need

Identity and residence

• Tax residence certificate — Non-resident tax if you live in another EU or EEA country, Spanish income in the year before you arrive or after you leave
• The NIF or NIE of each taxpayer — Filing the non-resident return (modelo 210) for rent or imputed income

Payments and receipts

• Invoices for each expense you deduct — Non-resident tax if you live in another EU or EEA country
• The filing receipt with its secure verification code — Filing the non-resident return (modelo 210) for rent or imputed income
• The payment document — Filing the non-resident return (modelo 210) for rent or imputed income

Other documents

• Electronic access to the AEAT — Filing the non-resident return (modelo 210) for rent or imputed income

Non-resident tax in Spain: questions that cross several articles

Am I taxed as a resident or a non-resident in the year I arrive or leave?

You are taxed under one regime for the whole calendar year, not split in two. If you spend more than 183 days in Spain or your main economic interests are there, you are resident for the full year. Read "Spanish income in the year before you arrive or after you leave" next.

Does being an EU or EEA resident change how much non-resident tax I pay?

Yes, EU/EEA residents pay 19% on net income after expenses, while residents elsewhere pay 24% on gross income with no deductions. Iceland and Norway count only where tax information is exchanged with Spain. Read "How non-resident income tax works in Spain" and "Non-resident tax if you live in another EU or EEA country".

Is my Spanish pension or salary taxed in Spain if I live abroad?

Often yes, but a tax treaty may give the right to tax to your country of residence. Pensions follow a progressive scale on the gross amount, and work done in Spain is taxed at a flat rate. Read "How non-resident income tax works in Spain" and "Working in Spain while living abroad, or the reverse".

Which Spanish income does a non-resident have to declare?

You declare income from Spanish sources such as rent, property gains, dividends, interest and work done in Spain. This includes imputed income on a home you keep for your own use. Read "How non-resident income tax works in Spain", then "Filing the non-resident return (modelo 210) for rent or imputed income" for the filing.