Owning property in Spain means sunshine, culture, and perhaps even a stream of rental income – but navigating Spanish property taxes can be confusing, especially for non-residents.
That’s where Iberian Tax helps. Our 100% online platform makes filing fast, accurate, and affordable, with step-by-step guidance, multilingual support, and full compliance with Spanish regulations. Whether you’re declaring imputed income, rental income, or capital gains, we make sure your taxes are filed correctly and on time.
Below, explore our 2025–2026 guide for non-resident property owners, covering key deadlines, legal updates, and practical tools to stay compliant with confidence.
Taxes on Buying, Owning and Selling Property in Spain:
Buying, owning or selling property in Spain comes with its own set of tax obligations and deadlines:
Taxes on Property Purchase:
When buying a property in Spain, several taxes must be paid depending on whether the property is new or second-hand.
- Value Added Tax (VAT) → applies when buying a brand-new property, and a rate of 10% is applicable.
- Stamp Duty (AJD) → also applies when buying a brand-new property, and varies between 0.5% and 1.5% depending on the region.
- Property Transfer Tax (ITP) → applies to resale properties, and it must be paid instead of the VAT rate. This rate depends on the autonomous region you’re in, and generally ranges between 6% to 10%.
- Additional costs which include notary fees, land registry fees, mortgage arrangement fees, and others.
Taxes on Property Ownership
Owning a property in Spain involves ongoing tax obligations, including both non-resident taxes (IRNR) and local taxes.
- Imputed Income Tax → applies to the potential rental income a property could generate while it is vacant or used solely for personal purposes, even if it’s not actually rented out. This is calculated based on the property’s cadastral value.
- Rental Income Tax → applies to non-resident property owners who rent out their property. It taxes the income earned from the rental of the property.
- Wealth Tax → The Wealth Tax is a national tax, but the tax rates and exemptions are regulated by each autonomous region.
- Great Fortunes Tax → applies to individuals with a significant net wealth in Spain. This tax is designed to ensure that those with substantial assets contribute a fair share to public finances.
- Local Municipal Taxes → In addition to national taxes, property owners must also pay local taxes. This includes IBI (Impuestos sobre Bienes Inmuebles), rubbish collection, and other local services. This is similar to a Council Tax and is used to fund the local infrastructure and services.
Taxes on Property Sale
- Capital Gains Tax → When you sell a property in Spain, you are required to pay tax on the profit made from the sale.
- Local Tax on the Increase in the Urban Land Value (Plusvalía Municipal or IIVTNU) → applies when the land value of the property sold has increased since the original purchase.
- Additional Costs → fees related to legal services, lawyers, real estate agents or other professionals involved in the selling process.
Managing these obligations might sound stressful – but with the right tools, it doesn’t have to be. Below is an overview of key deadlines for non-resident property tax filing, along with the latest updates on non-resident tax legislation:
Key Deadlines for 2025/26
For the 2025 tax year, the filing period runs from January 1 to January 20, 2026.
- You are required to file the Modelo 210 form if you rent out your property either long-term or short-term
- If you choose Direct Debit payment, the deadline is January 15, 2026.
- IberianTax pre-fills your form starting in October, letting you file ahead of time.
The Spanish Tax Agency now closely monitors property and rental income, especially from platforms like Airbnb and Booking. Missing or late filings can lead to penalties, interest, and back taxes – so staying on top of deadlines is crucial.
IberianTax users get automatic email reminders. Sign up today and never miss a deadline.
Even if your property is not rented or used only for personal purposes, you must file an imputed income tax return based on its cadastral value. Filings open on January 1st and close on December 31st of the following year.
For the 2024 tax year, the deadline is December 31, 2025, (December 23, 2025, if you choose to pay by Direct Debit).
When selling your property, you must file a Modelo 210 capital gains declaration within four months of the sale.
Please note that the buyer is required to submit Modelo 211, which reports and pays the 3% withholding tax on your behalf. This withholding can later be offset or refunded when you file your Modelo 210 Capital Gains return with IberianTax.
Updates in Non-Resident Property Taxes:
- New: Mandatory Holiday Rental Registration (NRA)
Short-term rental properties must now be registered in the Rental Registry (Registro Único) and assigned a Rental Registration Number (NRA), even if a local tourism license exists.
- Deadline for existing rentals: July 1, 2025
- New rentals: registration required before listing on platforms like Airbnb, Booking, or similar.
2. Rental Income Tax Updates: Court Ruling Highlights Discriminatory Law for Non-EU
Property Owners
Non-resident property owners outside the EU/EEA are currently taxed on gross rental income with no rental expense deductions (insurance, maintenance, cleaning, utilities, property tax, etc.), unlike EU/EEA residents who enjoy deductions and lower rates. However, a July 28, 2025 Audiencia Nacional ruling deemed this difference potentially discriminatory (Art. 63 TFEU). The case is currently under appeal, but if upheld, non-residents may gain the right to deduct rental expenses and even claim retroactive refunds – so keeping invoices is crucial in the meantime.
With IberianTax’s free Expenses Tracker, you can easily log receipts and transfer deductible expenses straight into your tax return – keeping your records organised and your filing effortless.
3. EU vs Spain: Imputed Income Tax Scrutiny
In June 2025, the European Commission formally requested Spain to review its tax regime for non-resident property owners, arguing they treat non-residents less favorably than residents.
The concern centers on imputed income tax, which applies to non-residents even when their property isn’t used – unlike Spanish residents, who are exempt on their main residence. The Commission argues that this could be a breach of the free movement of capital and workers laws (Arts. 45 and 63 TFEU) and the EEA Agreement (Arts. 28 and 40).
Spain has two months to respond. If the situation is not corrected, the case could reach the Court of Justice of the EU, with potential financial penalties.
However, at this stage, the current Spanish tax rules remain in place, which means:
- Non-resident property owners must continue filing Modelo 210 for imputed income tax as usual.
- Refunds aren’t guaranteed until a final ruling is issued against Spain.
Simple Solutions for Non-Residents
Navigating Spanish property taxes doesn’t need to be stressful. IberianTax provides:
- Fully online filing: No costly lawyers, no paperwork, no stress
- Multilingual support: Perfect for international property owners
- Guided, simple forms: Ensuring accuracy and compliance
- Digital Certificate & NRA services: Making administration easier
- Free Expenses Tracker: Simplifying deductions and record-keeping
File Today with IberianTax
Navigating Spain’s evolving tax rules can be complex, but compliance is simple with the right support. IberianTax helps non-resident property owners track deadlines, stay organised, and file quickly – saving time, money, and avoiding penalties.
Don’t wait until the last minute – file your Modelo 210 easily and on time with IberianTax.
IberianTax – Non-resident property taxes, made simple.