Non-Resident Income Tax in Spain (IRNR)

If you own property or income in Spain but don’t live there, paying non-resident income tax (IRNR) is mandatory to avoid penalties and surcharges.
At Sánchez Solicitors, we handle Form 210, tax representation, and all your tax obligations so you stay up-to-date without having to travel.

Tax Advisors Specialized in Non-Residents

Our lawyers and tax advisors assist foreign owners and investors in complying with Non-Resident Income Tax (IRNR), applying double taxation treaties to avoid double taxation on the same income. We represent you before the Tax Agency and handle every procedure with legal certainty.

Tax Obligations of Non-Residents in Spain

Tax on imputed income from housing

If you own a property for your own use, you must declare imputed income annually using form 210.

Taxation of rentals

If you rent out your property, we handle the periodic declaration of income and the deduction of expenses where applicable.

Profits from the sale of real estate

We calculate and declare the capital gain and manage the 3% withholding tax applied to the non-resident.

Tax Representation for Foreign Owners

We act as your tax representative before the Spanish Tax Agency, receiving notifications and managing your tax obligations without you needing to be in Spain. It’s the ideal solution for foreign owners and investors who want peace of mind and want to delegate all the tax bureaucracy.

Step-by-Step Management of Model 210

Calculation of the taxable base

We determine the imputed income, rental income or capital gain as appropriate.

Presentation to the Tax Agency

We completed and submitted form 210 within the corresponding deadlines.

Reminder and monitoring of deadlines

We will notify you of each deadline so that you never incur late filing fees.

Why Choose Sanchez Solicitors?

We offer a comprehensive service with a fixed price, bilingual support, and application of international agreements to optimize your tax burden. We manage your Non-Resident Income Tax (IRNR) quickly and securely, without you having to travel, and we keep you informed of the status of each return.

Frequently Asked Questions about Non-Resident Income Tax in Spain

Contact Our Tax Advisors

Request information without obligation and we’ll ensure your non-resident obligations are up to date. Call us today.

Do I have to pay IRNR if I don't rent out my home?

Yes. Even if you don’t rent it out, you must declare an imputed annual income for the property at your disposal using form 210.

When is form 210 due?

The deadline depends on the type of income. We take care of calculating and filing each return within the deadline applicable to your case.

What happens if I haven't filed a tax return in previous years?

We review your situation, regularize pending exercises and minimize surcharges and penalties as much as possible.

Can I avoid double taxation with my country?

In many cases, yes. We apply the current double taxation treaties so that you are not taxed twice on the same income.

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