Whether you use your Spanish property for holidays or letting, or plan to retire here one day, property in Spain comes with clear tax obligations, particularly for non-residents.
Here is a practical overview of what is changing, what is not, and how you can stay compliant without stress.
More checks on rental income and property sales
In recent months Spain’s tax authority (Agencia Tributaria) has signalled a more proactive approach to rental income and capital gains earned by foreign property owners.
Here are some of the key details:
If you let out your Spanish property, you must file an annual Modelo 210 tax return for rental income by 20 January of the following year.
If you sell a Spanish property, the Modelo 210 tax return for capital gains must be filed within four months of the date of sale.
If you do not let out your Spanish property, you must still file a Modelo 210 tax return for deemed income by 31 December of the following year.
New requirements for short-term letting — final application date: 1 July 2025
Do you use Airbnb or similar platforms to let your property short term? A new nationwide regulation now requires all short-term rental properties in Spain to be registered in a central database known as the Registro Único, even if you already have a tourist licence.
The final date for registration is 1 July 2025. Once the property is registered it will be assigned a unique code that must be given in all listings on rental platforms. Unregistered properties risk being removed from these platforms and may be subject to fines. The new law applies in all of Spain’s autonomous regions, not only in coastal or island regions.
Do not overlook the obligations of a non-resident owner
Many owners who are not resident in Spain assume they are not liable to tax if they do not live in or let out their property while they are abroad, but unfortunately that is not the case.
Even if you have no rental income from your property, you must file a Modelo 210 return each year to declare the ”theoretical” rental value of your home. This is based on the property’s rateable value, given on the IBI receipt (local property tax). The return for the 2024 tax year must be filed by 31 December 2025.
The deemed income is calculated as a small percentage of the rateable value and is then taxed at:
19 % for residents of the EU/EEA
24 % for people not resident in the EU
If you do not pay this tax, problems can arise when you later sell or transfer the property, since unpaid taxes can be discovered in legal checks. That is why it is important to keep up to date and avoid trouble.
Local taxes to bear in mind
Besides national taxes, non-resident homeowners in Spain must also pay local taxes. The most common are:
IBI (Impuesto sobre Bienes Inmuebles): an annual municipal property tax based on the rateable value of your property.
Basura: a refuse tax levied by the local town hall. The amount varies from municipality to municipality.
These taxes are usually billed directly by the municipality or via regional tax bodies such as SUMA in Alicante or the Patronato in Málaga. They can often be paid by direct debit from a Spanish bank account.
Although these are local taxes, failure to pay can lead to enforcement measures, including a charge on the property or even difficulties in selling your property in the future.
Translated with Google from Spaniaposten
Houses in Spain
24 May 2025
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