A Non Resident is a person who owns part or full share in a property in  Spain, but who lives and pays their main income tax outside of Spain.

The Tax Year in Spain starts on 1st of January and ends on the 31st of December. This year we are paying the Non Resident Tax for tax year: 2023, any tax years prior to 2023 will already be overdue and subject to recharges and interest.

Non Resident Spanish property owners are liable for two taxes in Spain, each year:

I.B.I. Impuesto Bienes Inmuebles:

This is the municipal annual tax (Local Rates), payable either directly to the Town Hall or via collection agency known as SUMA. The bills are normally paid by charge to a Spanish bank account. Bills are normally sent to the postbox of the property.

I.R.N.R. (I.R.P.F) Impuestos sobre la Renta de no Residentes

This is Non Resident Income Tax payable to the Tax Office of Spain (AEAT) and is payable annually both for any rental income that the properoty may have generated, or imputed for any periods of non rental.

With this tax, there will be no formal bill issued, each owner is responsible to calculate the amount of tax to pay, to prepare the corresponding tax delcaration (Modelo 210), to effect payment of the tax, then to arrange the presentation of paid tax, to the Tax Office. One can nominatea (Fiscal) Representative to undertake this work for you.

Our Core Service is to undertake this work for you.........