NON-RESIDENTS INCOME TAX – Legal advice from the experts

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AS we do every year, we wish to remind readers who are Non-Tax Residents in Spain, as they are perhaps holiday-home owners in Spain, that they are still obliged to pay Income Taxes. 

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They are obliged to pay these taxes in Spain for Non-Tax Residents, even if they do not have any income in Spain, just because they own a property here.  

If you are non-tax resident in Spain, or even if you live in Spain and but are not registered with the authorities as a tax resident or you do not submit tax returns, you may be classed legally as Non-Tax Resident, since no notice has been given to the Tax Authority.  

Income Tax.
If you are Non-Tax Resident in Spain (or you are not legally a tax resident in Spain), you will need to pay tax for income in Spain (Income Tax for Non-Residents, IRNR): i.e.: rents from a letting, interest on bank accounts, etc. 

If you do not have any income but you own a property or a share of a property,  your tax bill will be based on a calculation as per the Cadastral Value (the value that appears on your Spanish Local Rates receipt from the Town Hall, the SUMA office or the equivalent). 

Even now it is quite common for people who are Non-Fiscal Residents in Spain (or not legally Tax Resident in Spain) to simply not pay this tax; usually due to ignorance or neglectespecially when they have no income in Spain and only own a house. 

Please take note that if you let your property in Spain, you have an obligation to submit tax returns and make payments every three months and not just once a year. 

If you are not sure if you are legally or officially tax resident or non-tax resident and if you want to know what is the most convenient for you, we can assist you, by studying your personal situation. 

If you are a non-tax resident, do not forget to meet your tax obligation if you want to avoid a possible tax inspection, penalties, etc. Contact us ( and we will help you. 

The information provided in this article is not intended to be legal advice, but merely conveys general information related to legal issues. 


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