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Non-resident tax on a property in España

IRNR · Non-resident property owners

If you are a non-tax resident and own a property in España, IRNR may apply even if you do not rent it out.

For a non-resident individual, an urban property in España may generate imputed income when it is available to the owner or vacant, and property income when it is rented out. If it is rented out for only part of the year, both treatments may apply proportionately.

Last reviewed: 8 August 2026 Jurisdiction: España Profile: non-resident individual Standard form: 210
See the short answer View the new deadlines 2026

Short answer

The obligation changes depending on what happens to the property during the year

The AEAT distinguishes between imputed income from urban properties for personal use or left vacant, and income from rented properties. The sale of the property is a separate category and is dealt with separately.

USE

Personal use or vacant

A non-resident individual who owns an urban property located in España, intended for personal use or left vacant and not used for an economic activity, may be subject to IRNR on imputed income.

You do not need to have received rental income for this imputation to apply.

ALQ

Rented property

Income derived from properties located in España is considered income obtained in Spanish territory and may be subject to IRNR. The tax base and deductible expenses depend on the taxpayer's tax residency.

MIX

Rented out for part of the year

If the property is rented out for only part of the year, the income for the rental period and the proportional imputed income for the remaining period during which it was available to the owner must be declared.

Main legal framework

IRNR is primarily governed by Royal Legislative Decree 5/2004. For properties, the AEAT separately addresses imputed income, rental income and capital gains arising from a transfer. See the official section on taxation of property owned by non-residents.

Before applying a percentage

Check tax residence, taxpayer type and the competent jurisdiction

This article focuses on the most common situation: a non-resident individual who owns a property in España without operating through a permanent establishment. Entities, business activities and certain territories may require a different analysis.

RF

Tax residence

IRNR taxes income obtained in España by non-resident taxpayers. Being a foreign national, having an NIE or owning a property does not, in itself, determine tax residence.

PE

Without a permanent establishment

The rules and rates summarised here apply to the regime without a permanent establishment. If the real-estate activity constitutes a permanent establishment, the tax treatment changes.

FOR

Foral territories and special provisions

The IRNR Act applies in España, without prejudice to the foral regimes of País Vasco and Navarre, and to any applicable special provisions in Canarias, Ceuta and Melilla. The competent authority must be checked for the specific property.

This is not an article about all taxes payable by a property owner

IBI, Wealth Tax, Solidarity Tax, municipal charges, homeowners’ association fees and taxation on sale are separate matters. This article explains only IRNR relating to the ownership and rental of a property.

Property for personal use or left vacant

Imputed income is calculated based on the cadastral value, not market rent

The AEAT states that the imputed income base is calculated by applying a percentage to the cadastral value shown on the IBI bill. The amount is apportioned when the property has not belonged to the taxpayer for the entire year, was rented for part of the tax year or has several owners.

1,1

1,1% of the cadastral value

It applies when the municipality's cadastral values have been revised, amended or determined through a general collective valuation and have come into vigor during the tax period itself or in the previous ten tax periods.

The revision date must be checked; 1,1% should not be assumed automatically.

2%

2% for other properties

When the above condition is not met, the AEAT generally establishes 2% of the cadastral value to determine imputed income.

1,1% and 2% are imputation percentages, not the final tax rate.

Imputed income = cadastral value × 1,1% or 2% × proportion of days × ownership percentage The general IRNR rate applicable to the taxpayer is then applied.
DAYS

Apportionment

Annual income is reduced proportionately if the property was not available to the owner throughout the year.

%

Co-ownership

Where there are several owners, income is allocated to each one in proportion to their ownership interest.

0

Cases with no imputed income

The AEAT states that no income is imputed to properties under construction or those that cannot be used for planning reasons.

If there is no cadastral value or it has not been notified

As of 31 December, the AEAT uses as the imputed income base 50% of the higher of the purchase price, consideration or acquisition value and the value assessed by the Administration for other taxes; 1,1% is applied to that base. Check the exact circumstances in the official guide to imputed income.

For illustrative purposes only

With a cadastral value of 150.000 €, ownership of 100% throughout the year and an applicable imputation percentage of 1,1%, the imputed income would be 1.650 €. At a rate of 19%, the theoretical tax due would be 313,50 €; at a rate of 24%, 396 €. The example does not confirm that 1,1% applies to a specific property.

Rented property

IRNR on rental income is based on revenue, but the ability to deduct expenses depends on tax residence.

For rented properties without a permanent establishment, the general rule is based on the gross amount received from the tenant. There is a special rule for residents of the European Union and certain European Economic Area states that allows the deduction of expenses directly connected with the income obtained in España, where the requirements are met.

BR

General rule: gross amount

As a general rule, the taxable base consists of the gross amount, with no deduction for expenses. For a rental, all amounts received in connection with the lease are included, excluding VAT where applicable.

EU

Expenses for eligible EU / EEA residents

Individuals resident in the EU or in an EEA state that meets the mutual assistance requirement may deduct expenses provided for under personal income tax regulations where they are directly related to the income obtained in España and there is a direct economic connection.

MIX

Property rented for only some months

Rental income is calculated for the period rented and, for the remainder of the year, the proportional imputed income for the days on which the property was available to the owner.

Do not confuse an actual expense with a tax-deductible expense

Paying community charges, IBI, insurance, interest, repairs or management fees does not automatically mean that the expense can be deducted under IRNR by any non-resident. Tax residence and the expense's direct connection with the income must be checked and documented.

Source: Spanish Tax Agency — Income from rented properties.

General IRNR tax rate

The general rate is 19% for certain European residents and 24% for all others

The following are the rates currently published by the AEAT for IRNR without a permanent establishment. They must be applied to the taxable base corresponding to the specific income, not to the purchase price of the property.

Tax residence of the taxpayer General rate Rental expenses Comment
European Union, Iceland and Norway 19% Potentially deductible expenses where the legal requirements are met and evidenced. Tax residence must be evidenced; it does not depend on the owner's passport.
Liechtenstein 19% It may fall under the EEA rule where the mutual assistance conditions are met. The AEAT applies 19% from 11 July 2021.
Other taxpayers 24% As a general rule, the income base is calculated on gross income, without deducting expenses. This currently generally includes UK tax residents following Brexit.
United Kingdom

The AEAT explains that, following Brexit, the general rate of 19% reserved for EU or EEA residents who meet the requirements no longer applies and 24% applies instead to income such as property income and imputed income. See the official guide on the consequences of Brexit for IRNR.

Form 210 · Major change in 2026

Deadlines for property income change under Order HAC/623/2026

Order HAC/623/2026 amends Form 210 and changes certain deadlines for imputed income and rental income. The AEAT has published a specific note on the transition between 2025, 2026 and 2027.

Income Tax year / accrual date AEAT-published deadline Notes
Imputed income 2025 and earlier Calendar year following the accrual date. For imputed income for 2025: from 1 January to 31 December 2026.
Imputed income 2026 and subsequent years From 1 April to 31 December of the following year. Imputed income for 2026 must be filed from 1 April to 31 December 2027.
Rental income grouped annually Income for 2026 and subsequent years From 1 to 20 April of the following year. Applicable when annual grouping is chosen and the grouping requirements are met.
Rental income declared separately Accrued up to and including September 2026 The first 20 calendar days of April, July, October or January, for the previous quarter. This is the transitional rule that continues to apply to income accrued up to September 2026.
Rental income declared separately Accrued from October 2026 From 1 to 20 April of the following year. Income for October, November and December of 2026 moves to the new April deadline of 2027.
Direct debit payment

For deemed income for 2026 and subsequent years, the AEAT allows direct debit payment from 1 April until 23 December of the following year. For rental income within the new annual April deadline, direct debit payment is available from 1 to 15 April.

Zero balance or refund due

Deadlines may vary depending on the result of the self-assessment and the filing method. Before filing, always check the current instructions for Form 210 for the relevant type of income and specific outcome.

View official deadlines for Form 210 View the change notice 2026

Common mistakes

The most common mistakes arise when the tax base, rate, residence status and deadline are confused

01

“I do not rent it out, so I do not pay IRNR”

A non-resident individual may have deemed income even if the property is used privately or is vacant.

02

Always use 1,1%

The deemed-income percentage depends on the status of the cadastral value. For all other properties, 2% applies.

03

Confusing 1,1% with the tax

1,1% or 2% is used to calculate deemed income; the IRNR rate of 19% or 24% is then applied, as appropriate.

04

Applying the rate based on nationality

The relevant classification is the taxpayer’s tax residence and the applicable regime, not their passport.

05

Deducting all expenses

The deductibility of rental expenses is subject to specific conditions and is not available in the same way to all non-residents.

06

Forgetting days and ownership shares

Deemed income must be adjusted for the ownership period, the time the property was rented out and each owner’s percentage share.

07

Using old deadlines

Order HAC/623/2026 changes deadlines from income for 2026 onwards; keeping an old calendar may lead to late filings.

08

Confusing IRNR with property sales or Wealth Tax

The 3% withholding tax, capital gains and wealth taxes have their own rules and canonical URLs.

Do not mix tax purposes

The sale, wealth tax and annual costs require separate review

This article deliberately draws a boundary: it explains IRNR for personal use, vacant property and rentals. It does not replace guides on selling, wealth tax or annual expenses.

Annual property taxes and expenses IBI, community fees, insurance, charges and other recurring owner costs. Wealth Tax and properties It examines real-estate wealth, distinguishing between residence and territorial jurisdiction. Withholding of 3% when selling as a non-resident It explains the advance withholding carried out by the buyer and its subsequent adjustment. Capital gain on selling a property It distinguishes the capital-gain calculation from the buyer's withholding and other taxes. Tourist rentals Tourist-rental viability also requires compliance with regional, municipal and homeowners' association regulations. Buying a home as a foreigner or non-resident Connects the purchase process, documentation, taxation, financing and subsequent obligations.

Verified official sources

This article is based on the BOE + Tax Agency

The figures, conditions and deadlines in this guide have been checked against primary legislation and official operational pages. As this is time-sensitive tax information, it should be reviewed again before any future filing.

BOE · Law Royal Legislative Decree 5/2004 — IRNR Law National legal framework for the tax, income obtained in España, taxable base and rates. BOE · Regulations Royal Decree 1776/2004 — IRNR Regulations Regulatory development of the tax and related procedures. AEAT · Official hub IRNR without a permanent establishment Access to tax information, properties, rates, Form 210, guides and procedures. AEAT · Properties Imputed income from urban property for personal use Percentages 1,1%/2%, apportionment, ownership, rates and special cases. AEAT · Rentals Income from leased properties Tax base, deductible expenses for eligible residents, tax rates and part-year rental periods. AEAT · Procedure Form 210 and filing deadline Updated schedule for imputed income, rental income and other types of income. BOE · Amendment 2026 Order HAC/623/2026 Amends Form 210 and certain filing deadlines applicable to real-estate income. BOE · Correction Correction of errors in Order HAC/623/2026 Official correction published on 4 July 2026.
Verification note: information revisada on 8 August 2026. Status: current according to the linked official sources. Deadlines, forms, tax rates and deduction rules are time-sensitive information and should be checked again before filing a self-assessment tax return.

Resources from RealtorList

Continue with the guide that applies to your situation

Real estate guide to España A general overview of buying, selling, financing, owning and investing in residential property in España. Taxes when buying a home Distinguishes between resale purchases, new-build properties and regional tax jurisdiction. Annual owner costs Organise IBI, community fees, insurance, taxes and other recurring expenses. Buying a property as an investment Brings together taxation, costs, returns and risks before making an investment decision.

Frequently asked questions

IRNR for a property in España

Yes, an obligation may apply. A non-resident individual who owns an urban property in España for personal use or left vacant may be liable for IRNR on imputed income, even if they have not received rental income.

No. The AEAT currently publishes a general rate of 19% for residents of the EU, Iceland, Norway and Liechtenstein under the terms set out in the legislation, and 24% for all other taxpayers. The rate applies to the relevant tax base, not the purchase price.

Under current domestic legislation, the AEAT places the United Kingdom outside the general rate of 19% reserved for EU or eligible EEA residents following Brexit, meaning that the general rate applicable to income such as rental income or imputed income is 24%, unless a specific rule changes the individual case.

They are percentages used to calculate imputed property income. They are not the final IRNR tax rate. Once the imputed income has been determined and any applicable apportionments have been made, the general tax rate is applied.

Not in the same way for all non-residents. Residents of the EU or an EEA State that meets the legal requirements may deduct certain expenses provided for under IRPF regulations if they are directly related to the income earned in España and are properly documented. For everyone else, the general rule is based on gross income.

The income for the rental period is declared and, for the remaining days when the property was available to the owner, the proportional part of the imputed income is calculated.

Form 210 is used to declare income obtained without a permanent establishment, including property income and imputed income. The deadline depends on the type of income, the tax year and the outcome of the self-assessment.

Following the change introduced in 2026, the AEAT sets a filing period for imputed income relating to 2026 from 1 April to 31 December 2027. For imputed income relating to 2025, the deadline remains from 1 January to 31 December 2026.

No. Where applicable, the 3% withholding made by the buyer when purchasing from a non-resident seller is an advance payment related to the transfer. It has its own procedure and should not be confused with annual imputed income or IRNR on rental income.

Disclaimer: this guide provides general information and does not replace personalised tax advice. Tax residence, the double taxation treaty, ownership, use of the property, the existence of a permanent establishment, the location of the property and expense documentation may affect the outcome. Always check the current official instructions before filing Form 210.

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