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Living outside of Spain does not mean you are exempt from tax obligations here.
A home, a rental, a sale, or income earned within Spanish territory may require tax returns, forms, and a specific review of your tax residency.
Assets, income, and real estate in Spain require a specific tax analysis.
Taxation of non-residents applies to those who earn income in Spain but do not have their tax residence here.
Rental income, sales, interest, or other income may require filing a nonresident income tax return in Spain and a preliminary review to determine which tax applies.
Form 210 for nonresidents is one of the most common tax returns filed when income is earned in Spain.
It can be used for income from real estate, rent, or capital gains, so it’s important to check the deadlines, required documentation, and country of residence before filing.
Taxes for nonresidents who own a home in Spain vary depending on the use of the property: owner-occupied, rental, or sale.
A Form 210 for rental income by non-residents is not taxed the same way as a sale of real estate by a non-resident in Spain, where capital gains, withholding taxes, and the possible application of a tax treaty must be calculated.
Understanding how non-residents are taxed in Spain requires an examination of tax residency, economic ties, days spent in the country, and international treaties.
A tax advisor for non-residents can assess whether the IRNR tax applies, what obligations exist, and how non-resident taxation aligns with the country of residence.
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Living abroad changes how you pay taxes in Spain.
Taxation of non-residents depends on the type of income, the country of residence, and whether they have assets, real estate, or engage in economic activity within Spanish territory.
Before filing a tax return, it is advisable to check which tax applies, whether the IRNR tax applies, and how the tax treaty between countries affects your situation.
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Tax residency is best understood when viewed in its full context.
The team reviews income, real estate, country of residence, tax treaties, and documentation before formulating a response.
In the case of non-residents, a tax return cannot be filed using just one form: it is necessary to understand what connection exists with Spain and how taxes should be paid.
Emiliano Carrillo
Socio
Arabela Carrillo
Socia
José Luis Fraile
Socio
Antonio Juan Perez Madrid
Asesor Fiscal
Pedro Lorenzo
Asesor Fiscal
Montse Santamaría
Dpto. Fiscal
Javier López
Economista / Asesor fiscal
María José Muñoz
Dpto. Fiscal
Diana Patricia Riveros
Dpto. de Arte y Cultura
Irene Martínez
Dpto. Fiscal
Adela Martínez
Asesora Fiscal
Laly Cayuela Hernández
Dpto. Fiscal
Pedro Tomás López
Dpto. Fiscal
María Luisa Laborda
Dpto. Fiscal
Ana María Moreno
Dpto. de Arte y Cultura
Pilar Díaz Clemente
Dpto. de Arte y Cultura
Daniel Borrachero
Economista / Asesor fiscal
Maria Ángeles M.Coll
Asesora Fiscal - Dpto. de Arte y Cultura
Miguel Martínez
Asesor fiscal
Elena Cerezuela
Asesor Fiscal
Cruz Noguera
Dpto. Fiscal
Chari Martínez
Dpto. Fiscal
Antonio Campillo
Asesor Fiscal
Francisco Javier Morcillo
Dpto. Fiscal
Ana María Sánchez
Dpto. Fiscal
Silvia González
Asesora Fiscal
Vicente Rocamora
Dpto. de Arte y Cultura
Mónica Muñoz
Asesora Fiscal
María Balsalobre
Dpto. de Arte y Cultura
Manuel Soto
Asesor Fiscal
Laura Martínez
Dpto. Fiscal
José Pedro Díaz
Dpto. de Arte y Cultura
José Alberto Martínez
Dpto. de Arte y Cultura
Isabel García
Dpto. Fiscal
Diego Arques
Asesor Fiscal - Dpto. de Arte y Cultura
Brian Garrido
Dpto. de Arte y Cultura
Mª Isabel Carrión
Dpto. de Arte y Cultura
Carlos Viñegla
Asesor Fiscal
Carlos Nistal
Dtor. Barcelona
Cinthia Sanchez
Dpto. Fiscal
Eduardo Pallero
Asesor Fiscal
Gloria Cruz
Asesora fiscal
Lola Gandia
Dpto. Fiscal
Plinio Simón
Economista / Asesor fiscal
David Delgado
Asesor fiscal
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When your place of residence changes, your tax questions change as well.
A non-resident may be required to pay taxes in Spain if they earn income, own real estate, rent out a home, or sell a property located here. Taxation of non-residents is typically determined through the IRNR and may vary depending on the country of residence and the applicable tax treaty.
Form 210 for non-residents is used to report certain types of income earned in Spain by individuals or entities that are not tax residents here. It can be used, for example, for rental income, imputed real estate income, or gains from the sale of real estate.
A non-resident should check whether they are required to file a tax return if they earn income in Spain, own real estate, rent out properties, or engage in transactions subject to taxation. The income tax return for non-residents in Spain depends on the type of income and the specific tax situation.
When a non-resident sells real estate in Spain, it is necessary to calculate the capital gain and determine the applicable withholding tax. It is also advisable to analyze whether the country of residence, the double taxation treaty, or associated expenses affect the tax outcome.
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