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SPANISH NON RESIDENT TAX FORM 210

SPANISH NON RESIDENT TAX FORM 210

If you are a non-resident in Spain, this is, that you do not live in Spain permanently, but you own a house in Spain, whether it is a holiday home or an inherited property, you are liable to complete the spanish tax form 210, also known as Non-Resident Income Tax (IRNR).

This IRNR (Non-Resident Income Tax) applies to both, persons and companies who, although not resident in Spain for tax purposes, receive some form of income in the country.

On the Costa Blanca, in most cases, this refers to non-residents who own property, whether for rental or for their own use. The Spanish Tax office considers that any property generates an income (the so-called Presumptive Income – “Renta Presunta” in Spanish) which must be declared through tax form 210.

Here is an example. You own a holiday home in Spain which you use for your holidays, but you do not rent it out. In order to complete the tax form, it is required:

  • A copy of the latest property tax (in Spain “IBI”, tax on real estate). In this document we find the cadastral value of the property which is used to calculate the tax.
  • The data of the owners.
  • The date of purchase; if the purchase took place in 2020, you would only pay for the months during which you were the owner.

To calculate the tax, the cadastral value is multiplied by 1.1% or 2%, depending on the date of the cadastral value revision. The result is then multiplied by 19% in the case of the EU, and by 24% in the case of other countries (United Kingdom, Canada, etc.). This declaration must be made before 31 December and refers to the previous year.

Our tax experts will be happy to guide you through the completion of this form and will help you to resolve any doubts you may have. Do not hesitate to contact us if you need any further information with no obligation on your side.

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