NL NL DE DE EN EN SE SE NO NO FR FR PL PL DA DA IT IT ES ES PT PT FI FI ZH ZH RU RU AR AR TR TR CS CS RO RO HU HU LT LT ET ET BG BG HR HR SK SK HE HE JA JA KO KO HI HI UK UK SR SR EL EL SL SL LV LV ID ID
Spanish Non-Resident Property Tax (IRNR) Explained for 2026

Tax & Legal · VestaLinks

Spanish Non-Resident Property Tax (IRNR) Explained for 2026

Owning property in Spain as a non-resident comes with specific tax obligations. This guide clarifies the Impuesto sobre la Renta de No Residentes (IRNR) for 2026, breaking down how it applies to your Spanish real estate. We cover rental income and deemed income, ensuring you meet your legal requirements.

19%
Standard IRNR Rate (Rental Income)
For EU/EEA residents
24%
Standard IRNR Rate (Deemed Income)
For non-EU/EEA residents
Quarterly
Filing Deadline
For rental income declarations
Annual
Deemed Income Filing
Declaration due by December 31st
Aerial view of Calpe coastline property landscape, Spain.
Aerial view of Calpe, Spain, showcasing the coastline and surrounding properties.
Panoramic view of Calpe with the Peñón de Ifach rock.
Alt text: Spacious room with ocean view, balcony, and modern amenities.
Contents Understanding IRNR: Rental Income Deemed Income Tax (Imputed Income) IRNR Rates and Calculation Deadlines and Filing Step-by-step FAQ
By VestaLinks
Tax & Legal

Understanding IRNR: Rental Income

If you rent out your Spanish property, you must declare this income and pay IRNR. The tax applies to net rental income for EU/EEA residents and a percentage of the cadastral value (deemed income) for non-EU/EEA residents if the property is not rented. For EU/EEA residents renting out, you can deduct relevant expenses. Non-EU/EEA residents are taxed on the actual rental income received. Filing is done quarterly.
Understanding IRNR: Rental Income
Tax & Legal

Deemed Income Tax (Imputed Income)

Even if your Spanish property is not rented out, you are liable for a 'deemed income' tax. This is calculated based on the property's cadastral value (valor catastral). For EU/EEA residents, it's typically 2% of this value, taxed at 19%. For non-EU/EEA residents, it's usually 3% of the cadastral value, also taxed at 19% (though specific rules can vary). This is declared annually.
Deemed Income Tax (Imputed Income)
Tax & Legal

IRNR Rates and Calculation

The tax rates for IRNR are progressive for certain income types, but for most non-resident property owners, the flat rates are key. Rental income for EU/EEA residents is taxed at 19% on net income. Deemed income for all non-residents is taxed at 19% of the calculated deemed income amount. Non-EU/EEA residents receiving actual rental income pay 24% on that income.
Tax TypeApplies ToTax Rate
Rental IncomeEU/EEA Residents (Net)19%
Rental IncomeNon-EU/EEA Residents (Gross)24%
Deemed IncomeAll Non-Residents19%
Tax & Legal

Deadlines and Filing

Timely filing is crucial to avoid penalties. Rental income declarations must be submitted quarterly, typically by April 20th, July 20th, October 20th, and January 20th of the following year. The annual declaration for deemed income (if applicable) is due by December 31st of the year following the tax year. Ensure you have your Spanish tax identification number (NIE).
Tax & Legal

Step-by-step

Determine Taxable Income

Calculate net rental income or the cadastral value for deemed income based on your residency and property status.

Obtain NIE Number

Ensure you have your Spanish tax identification number (Número de Identificación de Extranjero) for all filings.

Complete Tax Form (Form 210)

Fill out the official Spanish tax form accurately, detailing income and deductions.

File Quarterly/Annually

Submit your tax declarations by the relevant deadlines: quarterly for rental income, annually for deemed income.

Make Payment

Pay the assessed tax liability through the approved methods by the due dates to avoid penalties.

Key Takeaways

  • Non-residents pay Spanish income tax (IRNR) on rental income and/or deemed income.
  • Rates for 2026 are 19% for EU/EEA residents' net rental and all non-residents' deemed income.
  • Non-EU/EEA residents pay 24% on gross rental income.
  • Quarterly filings are required for rental income, with annual filings for deemed income.
  • A Spanish NIE number is mandatory for all tax declarations.
This information is for guidance purposes only and does not constitute tax or legal advice. Tax laws are subject to change. Consult with a qualified tax professional for advice tailored to your specific situation.

Frequently Asked Questions

What is the difference between IRNR for EU/EEA and non-EU/EEA residents?
EU/EEA residents are taxed at 19% on net rental income and can deduct expenses. Non-EU/EEA residents pay 24% on gross rental income and 19% on deemed income, with fewer deductible expenses.
Do I pay tax if my Spanish property is empty?
Yes, if you are a non-resident, you are liable for 'deemed income' tax based on the property's cadastral value, declared annually.
When are the tax payments due in 2026?
Rental income tax is due quarterly (e.g., by Jan 20, Apr 20, Jul 20, Oct 20). Deemed income tax is due annually by December 31st.
Can I deduct mortgage interest from my Spanish rental income?
For EU/EEA residents, certain expenses, including mortgage interest, can be deducted from rental income. Non-EU/EEA residents generally cannot deduct expenses from rental income.
What is the cadastral value?
The cadastral value (valor catastral) is a figure determined by the Spanish authorities used for tax purposes. It's usually lower than the market value and is used to calculate deemed income.
How do I get a Spanish NIE number?
You can apply for a NIE at a police station in Spain or through a Spanish consulate abroad. It is essential for any financial or legal transaction in Spain.

Search Properties

New Build (23) Apartemen (7) Vila (11) Penthouse (1) Rumah Pedesaan (2) Tanah (3) Komersial (1)

Related Guides

Tax & Legal
contrato de arras Spanyol pembeli penjelasan
Tax & Legal
perjanjian pajak berganda spanyol properti dijelaskan
Tax & Legal
pajak penghasilan spanyol properti non-residen

Navigate Spanish Property Taxes with Confidence

Confused by Spanish tax laws? VestaLinks can connect you with expert advisors to ensure compliance for your property.

Search Properties

Conversation history

Ask a question to start