Below, explore our 2025\u20132026 guide<\/strong> for non-resident property owners, covering key deadlines, legal updates, and practical tools to stay compliant with confidence.<\/p>\n Taxes on Buying, Owning and Selling Property in Spain:<\/strong><\/p>\n Buying, owning or selling property in Spain comes with its own set of tax obligations and deadlines:<\/p>\n Taxes on Property Purchase:<\/strong><\/p>\n When buying a property in Spain, several taxes must be paid depending on whether the property is new or second-hand.<\/p>\n
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\n<\/ul>\n Taxes on Property Ownership<\/strong><\/p>\n Owning a property in Spain involves ongoing tax obligations, including both non-resident taxes (IRNR) and local taxes.<\/p>\n
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\n<\/ul>\n Taxes on Property Sale<\/strong><\/p>\n
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\n<\/ul>\n Managing these obligations might sound stressful – but with the right tools, it doesn\u2019t 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:<\/p>\n Key Deadlines for 2025\/26<\/strong><\/p>\n For the 2025 tax year<\/strong>, the filing period runs from January 1 to January 20, 2026<\/strong>.<\/p>\n
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\n<\/ul>\n 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.<\/p>\n IberianTax<\/strong> users get automatic email reminders. Sign up today<\/strong> and never miss a deadline.<\/p>\n Even if your property is not rented or used only for personal purposes<\/strong>, you must file an imputed income tax return<\/strong> based on its cadastral value<\/strong>. Filings open on January 1st and close on December 31st<\/strong> of the following year.<\/p>\n For the 2024 tax year<\/strong>, the deadline is December 31, 2025<\/strong>, (December 23, 2025<\/strong>, if you choose to pay by Direct Debit<\/strong>).<\/p>\n When selling your property, you must file a Modelo 210 capital gains declaration<\/strong> within four months<\/strong> of the sale.<\/p>\n 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.<\/p>\n Updates in Non-Resident Property Taxes:<\/strong><\/p>\n
\n<\/ol>\n Short-term rental properties must now be registered in the Rental Registry<\/strong> (Registro \u00danico) and assigned a Rental Registration Number (NRA)<\/strong>, even if a local tourism license exists.<\/p>\n
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\n<\/ul>\n 2. Rental Income Tax Updates:<\/strong> Court Ruling Highlights Discriminatory Law for Non-EU Non-resident property owners outside the EU\/EEA are currently taxed on gross rental income<\/strong> with no rental expense deductions<\/strong> (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<\/strong> deemed this difference potentially discriminatory<\/strong> (Art. 63 TFEU). The case is currently under appeal, but if upheld, non-residents may gain the right to deduct rental expenses<\/strong> and even claim retroactive refunds<\/strong> – so keeping invoices is crucial in the meantime.<\/p>\n With IberianTax\u2019s free Expenses Tracker<\/strong><\/a>, you can easily log receipts and transfer deductible expenses straight into your tax return – keeping your records organised and your filing effortless.<\/p>\n 3. EU vs Spain: Imputed Income Tax Scrutiny<\/strong><\/a><\/p>\n In June 2025<\/strong>, the European Commission<\/strong> formally requested Spain to review its tax regime for non-resident property owners<\/strong>, arguing they treat non-residents less favorably than residents.<\/p>\n The concern centers on imputed income tax<\/strong>, which applies to non-residents even when their property isn\u2019t 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<\/strong> laws<\/strong> (Arts. 45 and 63 TFEU) and the EEA Agreement<\/strong> (Arts. 28 and 40).<\/p>\n Spain has two months to respond<\/strong>. If the situation is not corrected, the case could reach the Court of Justice of the EU<\/strong>, with potential financial penalties<\/strong>.<\/p>\n However, at this stage, the current Spanish tax rules remain in place<\/strong>, which means:<\/p>\n
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\n<\/ul>\n Simple Solutions for Non-Residents<\/strong><\/p>\n Navigating Spanish property taxes doesn\u2019t need to be stressful. IberianTax provides:<\/p>\n
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\n<\/ul>\n File Today with IberianTax<\/strong><\/p>\n Navigating Spain\u2019s 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.<\/p>\n
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Property Owners<\/strong><\/a><\/p>\n
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