PROPERTY TAXATION · EU RESIDENTS
Property taxation in Spain
Buying, owning, renting, giving, inheriting or selling Spanish property can create different tax obligations. We handle the Spanish work and coordinate the relevant information with your adviser abroad.
OUR APPROACH
Understand your situation, check the documents and coordinate the steps in Spain.
YOUR SPECIFIC QUESTION
Focused information.
A clear way forward.
Choose the topic closest to your situation. Each page explains the Spanish steps and the matters to coordinate with your country of residence.
HOW CAN WE HELP?
Answers to the questions behind your enquiry.
Your country of residence, nationality and family circumstances may point to different legal and tax requirements. We establish the facts and coordinate your Spanish matter with the relevant advisers.
Tax on rental income from Spanish property
Renting out a Spanish home requires records of receipts, expenses and occupancy. Tax filings and permission to rent are separate matters.
Understand the processTax when selling property in Spain
The amount received at completion is not always the final net sale proceeds. We prepare the Spanish calculation and the filings required after the transfer.
Understand the processSpanish wealth tax and solidarity tax
A substantial Spanish asset position may require a review beyond ordinary property taxes. Residence, asset ownership and regional rules are important starting points.
Understand the processTax obligations when moving to Spain
Moving to Spain can change the income and assets that must be reported. The transition should be planned with the advisers responsible in each country.
Understand the processTHE STEPS INVOLVED
From initial review
to practical completion.
Confirming tax residence
The applicable return depends first on whether you are Spanish tax resident. A NIE or nationality alone does not settle this question, and Spanish residents may need a different income-tax return.
Discuss your situationIdentifying the use of the property
Rental, personal use and vacant periods can require different treatment. We collect the dates, income and cadastral data to determine what needs to be reported.
Discuss your situationCalculating and documenting
The deed, IBI statement and relevant income and expense evidence are reconciled. The tax rate and any deductions are checked against your actual tax residence and the rules for the period concerned.
Discuss your situationFiling and retaining records
Deadlines depend on the type of income and period. We organise the Spanish filing and payment evidence; a return in your home country does not replace the Spanish obligation.
Discuss your situationINITIAL DOCUMENTS
A clear starting point
for your case.
You do not need a complete file to get started. After an initial review, we explain which documents are still needed.
- NIE and tax-residence evidence
- Title deed and ownership share
- IBI statement and cadastral information
- Use calendar and rental records
EU RESIDENTS AND SPAIN
For clients resident in the EU
Your country of residence, nationality and family circumstances may point to different legal and tax requirements. We establish the facts and coordinate your Spanish matter with the relevant advisers.
- If you are tax resident in Spain, Spanish resident income-tax rules may apply. Residence in another EU country does not make you Spanish tax resident.
- For a non-resident Spanish property owner, confirm the country of tax residence and obtain supporting evidence before assessing the applicable rates and deductions.
- Keep Spanish rental statements, expenses and purchase documents for coordination with your home-country adviser under the relevant treaty.
- Review every owner’s position separately: sharing a property does not mean sharing the same residence status or tax return.
FREQUENTLY ASKED QUESTIONS
What you may want
to know before acting.
Do I need a return if the property is not rented?
A non-resident owner may be liable on imputed property income. The property, period and individual ownership position need to be examined.
Does a couple always file one return?
Not necessarily. Non-resident obligations are generally assessed individually according to each owner’s rights and circumstances.
Does paying IBI replace Modelo 210?
No. IBI is a local property tax, distinct from Spanish non-resident income tax.
What if I am resident in Spain itself?
Spain is in the EU, but a Spanish tax resident is not treated as a Spanish non-resident. Tell us your actual country of tax residence so we can identify the appropriate returns.
Will you work with my adviser abroad?
Yes, where appropriate and with your agreement. We coordinate the Spanish documents and steps with your own qualified adviser, who remains responsible for advice and filings in their jurisdiction.
LET’S DISCUSS YOUR CASE
Would you like us to review your situation?
Tell us about your plans or concerns. We will connect you with the appropriate specialist in our team in Spain.
Send us your question through the contact form. We will connect you with the right specialist.
Go to the contact formThis is general information, to be applied to your circumstances and the rules in force. Sirejacob Legal & Tax advises on your matter in Spain. Foreign law and overseas filings are handled, where needed, with your own qualified adviser.