What taxes do non-resident property owners pay in Spain?
As a non-resident owner, you may have to file a Spanish income tax return even if the home sits empty. You’ll also need to budget for the town hall’s annual property tax.
The town hall’s property tax (IBI)
The town hall charges IBI each year. The cadastral value, the value recorded in Spain’s property cadastre, is the starting point for calculating the bill. Ask for a recent IBI bill when you buy so you can see what the current owner pays and identify the property’s cadastral reference.
If you use the home yourself or leave it empty
Spain generally treats a portion of the property’s cadastral value as income, even if you’ve received no rent. This is called imputed income. As a non-resident, you normally declare it using form 210.
Ask your tax adviser which percentage and rate apply to you. The calculation depends on factors such as the cadastral valuation and where you’re tax resident. For imputed income for 2026 onwards, the filing window runs from 1 April to 31 December of the following year.
If you rent it out
Rental income has its own reporting rules. If you rent out the property for only part of the year, ask your adviser how to account for the months it was rented and the months it was available for your own use. Keep records of rent received and expenses paid.
Other costs to plan for
Allow for community fees, insurance, utilities and rubbish collection. If you hold substantial assets in Spain, ask whether wealth tax or the national tax on large fortunes applies to you.
You can keep track of property bills and filing dates yourself. If you’re unsure which records to bring to a tax adviser, TND can help you gather the property paperwork and find someone who works with non-resident owners.
Questions about your purchase?
Our lawyers will look at your situation and the property you have in mind.
General information as of November 5, 2026, not legal or tax advice. Rates and rules change; confirm the figures with a lawyer before you buy.
