Updated in September 2026 — data verified on that date.

Property taxation for non-residents in Spain: IBI, IRNR and reporting obligations

Buying a flat in Estepona or a villa in Mijas without living there for more than 183 days a year makes you a ‘non-resident’ Spanish taxpayer. The tax burden is light, on one condition: that you are aware it exists. Every year, French and Belgian property owners discover, when selling their property, that they have never submitted Form 210 and end up settling four tax years’ worth of back tax, including surcharges. These recurring costs are in addition to the initial expenses detailed in our guide to the budget for buying property in Spain. If you’re planning to settle there, the situation changes, and we cover this on the page dedicated to tax residency status in Spain.

What taxes does a non-resident property owner pay in Spain?

A non-resident property owner in Spain pays the IBI (property tax) and the IRNR (non-resident income tax) each year, plus the local waste collection charge and, for net Spanish assets exceeding €3 million, the solidarity tax on large fortunes. Upon resale, a 3 per cent withholding tax and capital gains tax are also payable. The table summarises who receives what.

Non-residents are not entitled to any allowance: the IRNR is calculated from the first euro, and in the case of joint ownership, each owner submits their own Modelo 210 for their share.

IBI: the Spanish property tax

The IBI (Impuesto sobre Bienes Inmuebles) is the annual property tax levied by the local authority on the property’s cadastral value, at a rate set between 0.4 per cent and 1.10 per cent for urban properties, in accordance with Article 72 of the consolidated text of the Ley Reguladora de las Haciendas Locales. Málaga applies a rate of 0.451 per cent in 2026, compared with 0.74 per cent in Cádiz; Marbella, Estepona and Mijas set their own rates in their local tax by-laws.

The cadastral value (valor catastral) is significantly lower than the market price: on the Costa del Sol, it generally represents 30 to 50 per cent of the market value, depending on the date of the last municipal review. It appears on the IBI notice and also serves as the basis for the IRNR.

IRNR: income tax for non-residents

The IRNR (Impuesto sobre la Renta de No Residentes) is the Spanish tax on income of Spanish origin earned by individuals who are not tax residents in Spain. For a property owner, it applies to both owner-occupied and vacant properties, which are taxed on a notional income, and to let properties, which are taxed on the rental income. The rate is 19% for residents of the EU, Iceland, Norway and Liechtenstein, and 24% for others, in accordance with the Agencia Tributaria’s rules on imputed income. A French or Belgian national is therefore always taxed at 19%.

Unlet property: taxation on imputed income (renta imputada)

An unlet property generates imputed income equal to 2 per cent of the cadastral value, reduced to 1.1 per cent if the local authority has revised its cadastral values within the previous ten years, and is then taxed at 19 per cent. The Tax Agency specifies that ‘the taxable base is determined in accordance with personal income tax regulations’, without any deductions: neither property tax (IBI), nor community charges, nor mortgage interest. Where there is no cadastral value (for a recently built property), the tax base is 1.1 per cent of half the purchase price; the year of acquisition is calculated on a pro rata basis.

Rented property: taxation of rental income

A property let by a resident of the EU or the EEA is taxed at 19 per cent on net rent, after deducting service charges pro rata to the number of days let: mortgage interest, IBI, service charges, insurance, 3 per cent depreciation on the building, and estate agent’s fees. A non-EU resident pays 24 per cent of the gross rent, with no deductions. From the 2024 tax year onwards, rental income is declared once a year, as a lump sum. Vacant days remain subject to pro-rata imputed income: a flat rented out for 120 days during the season is subject to both tax regimes in the same year. Short-term lettings also require a tourist licence in Spain; the net return after IRNR is detailed in our guide to rental investment on the Costa del Sol.

The 3 per cent withholding tax on resale

When a property is sold by a non-resident, the buyer withholds 3 per cent of the price and pays it to the Agencia Tributaria within one month (Form 211), as an advance payment on the seller’s tax liability; the seller then settles their capital gains tax at 19 per cent using Form 210; any surplus is refunded, provided that the seller is up to date with previous Modelo 210 returns. The calculation of capital gains, deductible expenses and municipal capital gains tax are detailed on our page on property capital gains in Spain.

France–Spain and Belgium–Spain tax treaties: how to avoid double taxation?

Spanish taxes are never paid twice: the Franco-Spanish treaty of 10 October 1995 and the Belgian-Spanish treaty of 14 June 1995 grant Spain the right to tax income from a property situated on its territory (Article 6). The country of residence then offsets the tax through two different mechanisms.

Wealth tax: Andalusia has been offering a 100 per cent rebate on the Impuesto sobre el Patrimonio since 2022, but the solidarity tax on large fortunes (ITSGF), which has been extended until 2026, applies to non-residents with net assets in Spain exceeding €3 million, at a rate of 1.7% to 3.5% after an exemption of €700,000, according to the ‘Patrimonio Andalucía 2026’ summary.

Tax calendar 2026–2027: key dates for non-residents

The timetable has changed following Orden HAC/623/2026 of 12 June (BOE of 23 June 2026): Form 210 for imputed income is now due on 1 April of the following year, and the annual rental income return has been moved from January to April. The Agencia Tributaria’s guidance note specifies that these deadlines apply to 2026 income; 2025 income remains reportable until 31 December 2026.

Tax representative: is it necessary to appoint one?

No, an EU resident is not obliged to appoint a tax representative for their Form 210s: this requirement applies to taxpayers resident outside the EU/EEA. In practice, most French and Belgian property owners entrust the task to a gestor, for an indicative fee of €50 to €150 per return: the form is completed in Spanish, using a digital certificate or Cl@ve code, and payment from a foreign bank follows a specific procedure. Ask your solicitor to include the first pro rata Modelo 210 in their flat-rate fee; NOMA will then refer you to French-speaking gestors, and SOL, NOMA’s AI, will answer your initial questions regarding the timeline.

Taxation for non-residents in Spain: your questions

How much IBI do you pay in Spain?

IBI amounts to between 0.4% and 1.10% of the cadastral value, which generally works out at between €400 and €1,200 per year for a flat worth €250,000 on the Costa del Sol. In Málaga (0.451 per cent in 2026), a cadastral value of €100,000 amounts to €451. The previous year’s tax bill, which you should request from the seller, will give you the exact figure.

Do I have to pay tax in Spain even if I don’t let out my property?

Yes: IRNR tax on imputed income is payable annually, at 19 per cent of either 1.1 per cent or 2 per cent of the cadastral value, even if the property remains unoccupied. For a cadastral value of €120,000, expect to pay between €251 and €456 per year, to be declared on Form 210 between 1 April and 31 December of the following year (2026 income). Any omissions come to light upon resale, when the tax authorities withhold the 3 per cent tax refund.

How can double taxation between France, Belgium and Spain be avoided?

The 1995 tax treaties reserve the right to tax property income for Spain, then neutralise the tax in the country of residence: a tax credit equal to the French tax for a French resident, and an exemption subject to progressive taxation for a Belgian resident. The property must be declared in both cases: forms 2044/2047 in France, and foreign cadastral income via MyMinfin in Belgium.