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Spanish Taxes

In Spain, like in any other country, you are liable to pay taxes, either as resident (Income tax) or as non-resident (IRNR / Tax form 210). You must be aware of you obligations since the moment that you become a property owner in Spain, even if you do not rent out your property.

Our firm offers assistance for general information, assessment, preparation and presentation of all the different taxes in Spain. If you do not live permanently in Spain, it is always advisable to appoint a legal representative residing in Spain, who can receive any notifications on your behalf , to make sure you do not miss any of your obligations.

The main tax declarations in Spain are the following:

  • Tax Form 210 (IRNR Tax on non-resident tax): this is the form you need to submit if you have a property in Spain but it is not your permanent address, for example, if it is your holiday home or you use it for tourist rentals.
  • Tax Form 211 (IRNR Non-Resident Tax in buying or selling transactions): If you sell a property in Spain and you are considered as non-resident, you will be liable to pay 3% of the sale price. If you are the buyer, you must ensure that the seller has complied with this obligation.
  • Form 100 (Personal Income Tax): This is the tax payable on your personal income. If you are resident in Spain, this is, if you spend more than 183 days in the country, you must declare the income obtained worldwide.