Buyer's Guide
Which property taxes a non-resident pays in Spain every year
The yearly taxes a non-resident pays on property in Spain the IBI council tax, a rubbish charge and IRNR to the tax office: if the home is not rented out, it is taxed on deemed income of 1.1% or 2% of the cadastral value, at 19% if you live in the EU, Iceland or Norway, or 24% if you live elsewhere. You file it on form 210.
Local taxes: IBI and rubbish
IBI (property tax) is charged by the town hall every year. It is based on the cadastral value, which is usually well below market price, at a rate set by each municipality.
The rubbish tax is also municipal. On the Costa del Sol it is usually a fixed yearly amount per home.
IRNR: non-resident tax on simply owning a home
Even if you never rent your home out, the tax office considers that it gives you income. This is deemed income, taxed under Non-Resident Income Tax (IRNR).
| Step | How it is calculated |
|---|---|
| 1. Base | 1.1% of the cadastral value if revised in the last 10 years; otherwise 2% |
| 2. Pro rata | For the days of the year you owned the home |
| 3. Rate | 19% if you live in the EU, Iceland or Norway; 24% elsewhere |
| 4. Filing | Form 210, by 31 December of the following year |
Example: with a revised cadastral value of €200,000, deemed income is €2,200. If you live in Germany you pay €418 (19%). If you live in the UK, €528 (24%).
If you rent the property out
In the months you rent, there is no deemed income: you are taxed on what you earn. You file each quarter on form 210.
- Residents of the EU, Iceland or Norway: 19% on net income, deducting costs such as IBI, community fees, insurance or depreciation.
- Residents of the rest of the world: 24% on gross income, with no deductions.
- Days without tenants are still declared as deemed income.
If you are thinking of renting to tourists, first read about the holiday rental licence in Andalusia.
How to pay these taxes without being in Spain
You can file form 210 yourself on the Tax Agency website, but most non-residents delegate it to a gestor. They usually charge €50-150 per annual return.
- EU residents are not required to appoint a tax representative.
- Outside the EU, it is wise to have a gestor who receives official notices.
- Turn on electronic notifications so you never miss a deadline.
Wealth tax, selling and other taxes
- Wealth tax: if your assets in Spain exceed €700,000, speak to an adviser. Andalusia relieves this tax, but there is a national solidarity tax on large fortunes.
- When selling: you pay 19% on the gain and the buyer withholds 3% of the price on account.
- Municipal plusvalÃa: paid by the seller, based on the years owned and the land value.
Run the full numbers before buying with our guide to the cost of living on the Costa del Sol.
Frequently asked questions
Does a non-resident pay tax on a home they do not rent out?
Yes. They pay IRNR on deemed income, 1.1% or 2% of the cadastral value, at 19% or 24% depending on their country of residence.
What is form 210?
It is the form non-residents use to declare income from their Spanish home to the tax office, whether deemed income or rent.
When is IBI paid?
Once a year, in the collection period set by each town hall. The easiest option is a direct debit from a Spanish account.
What is withheld when a non-resident sells?
The buyer withholds 3% of the price and pays it to the tax office on account of your capital gains tax.
Official sources
General information checked on the date shown; it does not replace advice from a lawyer or tax adviser for your case.
