TAX advice for Non-residents

At AM & RG Solicitors we are specialists in tax advice for non-residents, with more than 25 years of experience in the field and hundreds of satisfied clients.

Non-residents homeowners who use the property for non-economic activities are subject to a tax called IRNR (non-resident income tax). This tax is based on the estimated income of 1.1% of the cadastral value of the property (or 2% if the cadastral value has not been revised or modified since 01.01.1994) and the applicable tax rate of 19% for EU citizens and 24% for non-EU citizens.

There are three main criterias to consider a person Non-resident in Spain:

• That the person resides in the country for a period of less than 6 months.
• That the person’s main professional activity is not carried out in Spain.
• That the main members of the family unit (spouse and children) do not reside in Spain for the whole year.

If you are a non-resident, you will have to pay your tax through form 210 with all your personal details, bank account number, and details of any assets you have in Spain (depending on your nationality and the Double Taxation Treaty). If there is more than one owner of your home, each of them will need to complete their own Spanish Non-Resident Tax form each year.

If you miss the payment deadline (23 December), you will be penalised with a progressive interest penalty, which can reach 20% of the value of the remaining tax if it is not paid during the following year.
We will therefore be happy to advise you and manage the payment of your non-resident tax, as well as resolve any issues that may arise.