PROPERTY TAXATION · RESIDENTS OUTSIDE THE EU
Property taxation in Spain
Buying, owning, renting, giving, inheriting or selling Spanish property can create different tax obligations. We handle the Spanish work and coordinate the relevant information with your adviser abroad.
OUR APPROACH
Understand your situation, check the documents and coordinate the steps in Spain.
YOUR SPECIFIC QUESTION
Focused information.
A clear way forward.
Choose the topic closest to your situation. Each page explains the Spanish steps and the matters to coordinate with your country of residence.
HOW CAN WE HELP?
Answers to the questions behind your enquiry.
We help English-speaking clients living outside the EU manage their interests in Spain. Your specific country, documents and tax residence are assessed individually, rather than applying one rule to every non-EU situation.
Tax on rental income from Spanish property
Renting out a Spanish home requires records of receipts, expenses and occupancy. Tax filings and permission to rent are separate matters.
Understand the processTax when selling property in Spain
The amount received at completion is not always the final net sale proceeds. We prepare the Spanish calculation and the filings required after the transfer.
Understand the processSpanish wealth tax and solidarity tax
A substantial Spanish asset position may require a review beyond ordinary property taxes. Residence, asset ownership and regional rules are important starting points.
Understand the processTax obligations when moving to Spain
Moving to Spain can change the income and assets that must be reported. The transition should be planned with the advisers responsible in each country.
Understand the processTHE STEPS INVOLVED
From initial review
to practical completion.
Confirming tax residence
The applicable return depends first on whether you are Spanish tax resident. A NIE or nationality alone does not settle this question, and Spanish residents may need a different income-tax return.
Discuss your situationIdentifying the use of the property
Rental, personal use and vacant periods can require different treatment. We collect the dates, income and cadastral data to determine what needs to be reported.
Discuss your situationCalculating and documenting
The deed, IBI statement and relevant income and expense evidence are reconciled. The tax rate and any deductions are checked against your actual tax residence and the rules for the period concerned.
Discuss your situationFiling and retaining records
Deadlines depend on the type of income and period. We organise the Spanish filing and payment evidence; a return in your home country does not replace the Spanish obligation.
Discuss your situationINITIAL DOCUMENTS
A clear starting point
for your case.
You do not need a complete file to get started. After an initial review, we explain which documents are still needed.
- NIE and tax-residence evidence
- Title deed and ownership share
- IBI statement and cadastral information
- Use calendar and rental records
RESIDENTS OUTSIDE THE EU AND SPAIN
For clients resident outside the EU
We help English-speaking clients living outside the EU manage their interests in Spain. Your specific country, documents and tax residence are assessed individually, rather than applying one rule to every non-EU situation.
- Specify your actual country of tax residence. The UK, Switzerland, the United States and EEA countries outside the EU must not be treated as one identical tax category.
- Applicable rates, deductions, treaty provisions and any relevant legal developments are checked for your country and the tax year. We do not assume a deduction or refund from residence alone.
- Keep residence certificates, ownership records, rental accounts and expense evidence. These support both the Spanish filings and coordination abroad.
- If you later move to Spain, review the change from non-resident to resident obligations before the move and any major transaction.
FREQUENTLY ASKED QUESTIONS
What you may want
to know before acting.
Do I need a return if the property is not rented?
A non-resident owner may be liable on imputed property income. The property, period and individual ownership position need to be examined.
Does a couple always file one return?
Not necessarily. Non-resident obligations are generally assessed individually according to each owner’s rights and circumstances.
Does paying IBI replace Modelo 210?
No. IBI is a local property tax, distinct from Spanish non-resident income tax.
Are all countries outside the EU treated identically?
No. Your specific country, treaty position and any relevant EEA treatment matter. The applicable rates, deductions and filing position need an individual assessment.
Will you work with my adviser abroad?
Yes, where appropriate and with your agreement. We coordinate the Spanish documents and steps with your own qualified adviser, who remains responsible for advice and filings in their jurisdiction.
LET’S DISCUSS YOUR CASE
Would you like us to review your situation?
Tell us about your plans or concerns. We will connect you with the appropriate specialist in our team in Spain.
Send us your question through the contact form. We will connect you with the right specialist.
Go to the contact formThis is general information, to be applied to your circumstances and the rules in force. Sirejacob Legal & Tax advises on your matter in Spain. Foreign law and overseas filings are handled, where needed, with your own qualified adviser.