Do you know which taxes for non residents you have to pay in Spain? If you own real estate property in Spain but do not usually live in Spain, then you are required to file a Tax Return as a Non-Resident each year before the end of December.
Why do I have to pay taxes in Spain?
Non-resident citizens, whether individuals or legal entities, must pay this tax on income obtained in Spain, our country, more specifically:
For amounts obtained from rental of real estate
For example, a tourist apartment. This is the one they are already declaring. Rental income will be declared in the first twenty calendar days of April, July, October and January, in relation to income accrued in the previous natural quarter.
Capital gains from the transfer, purchase or exchange of real estate located in Spain.
At the time of a sale, for example. Income from transfers of real estate have a deadline of three months once a month has passed from the date of transfer of the property
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For imputed real estate income
That is, for the mere ownership of assets in Spain. Imputed income from urban property must be declared during the calendar year following the accrual date (December 31 of each year).
- The imputation of income is made for the days that it has not been rented (since the rental time has already been declared in the quarterly statements)
- It is a tax that depends on the cadastral value. In their case for 365 days it means slightly more than 150 euros for each property/each year, but if they rent for 2 months a year, for example July and August (62 days), then, the rest of the year = 365- 62 = 303 days. It will only be calculated for the corresponding days.
- Additionally, if they purchased in mid-2023, it will only be calculated for the days they have owned it, so this campaign will be approximately half the normal amount.
Example case
A typical case is a couple who live permanently outside Spain (in the UK, Ireland, France, Germany or any other country), but own a second home in Spain which is used for their holidays, etc. De Spanish Inland Revenue automatically assume a benefit from the property, to cover the assumption that a property owner is using the infrastructure in Spain, i.e. roads, airports, public services etc., and therefore, should be contributing to the Spanish tax system. They have developed, a self assed, Non Resident Tax Declaration to cover this situation, called Deem Income Tax.
Although an owner may not receive any real income or rent from the property, the law presumes an income of 1’1% or 2 %, of the “Cadastral” value, of the property, (the rate used depends on whether the “Cadastral” value has or has not been modified and updated), and the resulting amount is the assumed income for the enjoyment and benefits resulting from owning a second property. This assumed income is then taxed at a calculated rate of 19% for residents in EU, Iceland and Norway and 24% for the rest of the countries.
Deem Income Taxes
Many non-residents who live for less than 183 days in Spain and therefore are not fiscal residents, but are owners of second residences in Spain, are not aware of their tax obligations because they have never been made aware of the Annual Deem Income Taxes. As unlike the local IBI taxes, which are calculated and prepared by the local authorities every year, this assumed Income Tax is operated on a self-assessment system and paid to directly to the Tax office. This means that Non-residents have the obligation to prepare, calculate and pay their own Deem Income Tax every year.
Key dates for paying taxes as a non-resident in Spain
Form 210
The Tax Returns form to be submitted is called, Form 210, and the period for submitting this declaration is a calendar year, from 1st January to 31st December.
Annual Deem Income Tax
Any Annual Deem Income Tax due for the tax year 2023 must be paid before the 31st December 2024, so you are still plenty of time to comply with the Tax laws.
Ignorance of the Law is not an excuse for not paying this tax, so we are informing any Non-Residents who own real estate property in Spain that they should be aware of their tax obligations, and should get professional assistance for preparing, and calculating their annual tax, to ensure that the form 210, is submitted on time.
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