{"id":1062,"date":"2017-06-16T10:02:26","date_gmt":"2017-06-16T10:02:26","guid":{"rendered":"https:\/\/psplawyers.es\/non-resident-tax-spain\/"},"modified":"2026-04-29T07:53:42","modified_gmt":"2026-04-29T07:53:42","slug":"non-resident-tax-spain","status":"publish","type":"page","link":"https:\/\/psplawyers.es\/en\/non-resident-tax-spain\/","title":{"rendered":"NON RESIDENT TAX SPAIN"},"content":{"rendered":"\n<div class=\"et_pb_section_0 et_pb_section et_section_regular et_block_section\"><div class=\"et_pb_row_0 et_pb_row et_block_row\"><div class=\"et_pb_column_0 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_text_0 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><blockquote>\n<h1>Completing and Presenting the<br \/>\nNon Resident Income Tax Return (210 form) for Uk Residents with a property in Spain<\/h1>\n<\/blockquote>\n<\/div><\/div><div class=\"et_pb_text_1 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><p><strong>PSP LAWYERS<\/strong>, with over 15 years\u2019 experience, <strong>specialises in completing and submitting the Spanish tax form (\u2018modelo 210\u2019) to the Spanish tax agency<\/strong> on behalf of UK residents and those who are under a dual taxation agreement with Spain. In order to fill it out on your behalf, pay the fees and send you the receipts, you merely need to complete our form indicating the service that you require.<\/p>\n<\/div><\/div><\/div><\/div><div class=\"et_pb_row_1 et_pb_row et_pb_row_4col et_block_row et_block_row_4col\"><div class=\"et_pb_column_1 et_pb_column et_pb_column_1_4 et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_module et_pb_button_module_wrapper et_pb_button_0_wrapper\"><a class=\"et_pb_button_0 et_pb_button et_pb_bg_layout_light et_pb_module et_block_module\" href=\"https:\/\/psplawyers.es\/en\/contacto\/\">MORE INFORMATION<\/a><\/div><\/div><div class=\"et_pb_column_2 et_pb_column et_pb_column_1_4 et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_module et_pb_button_module_wrapper et_pb_button_1_wrapper\"><a class=\"et_pb_button_1 et_pb_button et_pb_bg_layout_light et_pb_module et_block_module\" href=\"https:\/\/psplawyers.es\/en\/form210\/\">FILL OUT THE FORM 210<\/a><\/div><\/div><div class=\"et_pb_column_3 et_pb_column et_pb_column_1_4 et_block_column et_pb_column_empty et_pb_css_mix_blend_mode_passthrough\"><\/div><div class=\"et_pb_column_4 et_pb_column et_pb_column_1_4 et-last-child et_block_column et_pb_column_empty et_pb_css_mix_blend_mode_passthrough\"><\/div><\/div><div class=\"et_pb_row_2 et_pb_row et_block_row\"><div class=\"et_pb_column_5 et_pb_column et_pb_column_2_3 et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_text_2 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module et_pb_text_align_justified\"><div class=\"et_pb_text_inner\"><h2 style=\"text-align: center;\">Who does this service cater to?<\/h2>\n<ul style=\"list-style-type: none !important;\">\n<li>\n<h5><i class=\"fa fa-check fa-2x\" aria-hidden=\"true\"><\/i> Companies wishing to offer this service directly to their customers on a business-to-business basis<\/h5>\n<\/li>\n<li>\n<h5><i class=\"fa fa-check fa-2x\" aria-hidden=\"true\"><\/i> Spanish property owners, who are required to file a return on assumed or actual rental income<\/h5>\n<\/li>\n<li>\n<h5><i class=\"fa fa-check fa-2x\" aria-hidden=\"true\"><\/i> Shareholders profiting from the sale or disposal of Spanish shares<\/h5>\n<\/li>\n<li>\n<h5><i class=\"fa fa-check fa-2x\" aria-hidden=\"true\"><\/i> Shareholders wishing to reclaim Spanish withholding tax on dividends, in part or whole.<\/h5>\n<\/li>\n<\/ul>\n<\/div><\/div><\/div><div class=\"et_pb_column_6 et_pb_column et_pb_column_1_3 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_image_0 et_pb_image et_animated et_pb_module et_block_module\"><span class=\"et_pb_image_wrap\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/psplawyers.es\/wp-content\/uploads\/2017\/06\/promo-verde.png\" width=\"336\" height=\"336\" srcset=\"https:\/\/psplawyers.es\/wp-content\/uploads\/2017\/06\/promo-verde.png 336w, https:\/\/psplawyers.es\/wp-content\/uploads\/2017\/06\/promo-verde-150x150.png 150w, https:\/\/psplawyers.es\/wp-content\/uploads\/2017\/06\/promo-verde-300x300.png 300w\" sizes=\"(max-width: 336px) 100vw, 336px\" class=\"wp-image-368\" \/><\/span><\/div><\/div><\/div><div class=\"et_pb_row_3 et_pb_row et_block_row\"><div class=\"et_pb_column_7 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_text_3 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module et_pb_text_align_justified\"><div class=\"et_pb_text_inner\"><p><strong>If you are a non-resident, you are subject to personal income tax (including capital gains tax), property tax,<\/strong> plus an additional non-resident property tax. Personal income tax for non-residents solely represents income from the property; income from salary is declared in your country of residence. If the property is for your own use, you must pay a certain percentage on the value of your property; if the property is rented out, you must declare the rental amount received.<\/p>\n<p><strong>All non-resident property owners in Spain are required by law to submit a non-residents' tax return<\/strong> each year whether they rent out their property or not. The filing period is from January 1st to December 31st of the following year.<\/p>\n<\/div><\/div><\/div><\/div><div class=\"et_pb_row_4 et_pb_row et_block_row\" id=\"faqs\"><div class=\"et_pb_column_8 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_text_4 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><h2>FAQs<\/h2>\n<\/div><\/div><div class=\"et_pb_toggle_0 et_pb_toggle et_pb_toggle_item et_pb_toggle_close et_pb_module et_block_module\"><h5 class=\"et_pb_toggle_title\">What can we do for you? <\/h5><div class=\"et_pb_toggle_content clearfix\"><p>We offer personalised and exclusive tax advice by top professionals. We calculate your tax liability, obtain and complete the appropriate tax form(s) and email or post the completed forms to you. You then simply have to present the forms at the bank, or we can submit the forms for you, pay the required tax and send you the stamped copies. Please indicate the service you require when completing our <a href=\"https:\/\/psplawyers.es\/en\/form210\/\">form<\/a>.<\/p>\n<\/div><\/div><div class=\"et_pb_toggle_1 et_pb_toggle et_pb_toggle_item et_pb_toggle_close et_pb_module et_block_module\"><h5 class=\"et_pb_toggle_title\">How do I find my rateable value?<\/h5><div class=\"et_pb_toggle_content clearfix\"><p>Your tax liability is calculated by reference to the rateable or property tax value of your property. This \u201cvalor catastral\" is equivalent to the UK rateable value. The total rateable value (\"valor catastral total\") for the year in question is the figure we require. This is made up of two elements: the land value (\"valor catastral suelo\") and the built property value (\"valor catastral construccion\"). It does not relate directly to the purchase price or market value of your property. The rateable value will be shown on your council tax bill or receipt (known as \u201cIBI\u201d, and it will normally appear on it as \"valor catastral\/base imponible\". If you do not have this document, your local Town Hall (\u201cAyuntamiento\u201d) will be able to help, as can your bank if you have set up a direct debit. Alternatively, if you have previously used a fiscal representative, they may have the information. If the property is newly built, and a rateable value has not yet been determined, your income tax liability is calculated based on a formula using half of the purchase price (deed value) excluding VAT.<\/p>\n<\/div><\/div><div class=\"et_pb_toggle_2 et_pb_toggle et_pb_toggle_item et_pb_toggle_close et_pb_module et_block_module\"><h5 class=\"et_pb_toggle_title\">Why do I need to submit a tax return?<\/h5><div class=\"et_pb_toggle_content clearfix\"><p>Spanish law requires that, if you own a property in Spain, you must submit an income tax return for the previous tax (calendar) year. You must pay a certain amount of tax - even if you do not rent out the property or receive any income from it.<\/p>\n<\/div><\/div><div class=\"et_pb_toggle_3 et_pb_toggle et_pb_toggle_item et_pb_toggle_close et_pb_module et_block_module\"><h5 class=\"et_pb_toggle_title\"> I have never paid<\/h5><div class=\"et_pb_toggle_content clearfix\"><p>The Spanish authorities do not pursue tax beyond four years. As the Spanish tax year coincides with the calendar year, and as this tax is paid a year in arrears, this means you would now need to submit forms for 2012 (or your year of purchase), 2013, 2014 and 2015 to bring yourself fully up to date. If you wish to do this, please indicate so on our <a href=\"https:\/\/psplawyers.es\/en\/form210\/\">form<\/a>.<\/p>\n<\/div><\/div><div class=\"et_pb_toggle_4 et_pb_toggle et_pb_toggle_item et_pb_toggle_close et_pb_module et_block_module\"><h5 class=\"et_pb_toggle_title\">What happens if I do nothing?<\/h5><div class=\"et_pb_toggle_content clearfix\"><p>If you do nothing, you are breaking the law. It is possible, of course, that you could get away with it for a time. However the Spanish authorities retain records of all properties in Spain and will investigate cases where no returns are filed for an individual property. The authorities have various powers of prosecution and enforcement, including fines and the freezing of bank accounts and have formally declared this as one of their priorities. In addition, historical records are checked if and when you seek to sell your property. So any unpaid tax will also cause problems with prospective buyers and affect your ability to sell. In addition, it will mean that you will be unable to claim back 3% of your sale proceeds from the Spanish authorities. Although tax for 2015 is currently due, it is also possible to pay previous years' unpaid taxes now to avoid enforcement action. If you wish to do this please indicate so on our <a href=\"https:\/\/psplawyers.es\/en\/nonresidenttaxspain.php#formulario\">form<\/a>.<\/p>\n<\/div><\/div><div class=\"et_pb_toggle_5 et_pb_toggle et_pb_toggle_item et_pb_toggle_close et_pb_module et_block_module\"><h5 class=\"et_pb_toggle_title\">What taxes do I have to pay? <\/h5><div class=\"et_pb_toggle_content clearfix\"><p>You pay non-residents' tax if you do not receive any income from your property. This is paid in the following year so, for instance, non-residents' tax for 2015 is payable this year (2016). You pay income tax on net rental income (i.e. income after expenses). This is paid immediately at the end of any quarterly period so, for instance, income tax due for April - June 2016 must be paid by 20 July 2016 and so on. If you pay income tax for any period, this reduces your non-residents' tax in the following year - i.e. you only pay one tax, income tax or non-residents' tax, for any given period.<\/p>\n<\/div><\/div><div class=\"et_pb_toggle_6 et_pb_toggle et_pb_toggle_item et_pb_toggle_close et_pb_module et_block_module\"><h5 class=\"et_pb_toggle_title\">Our property is jointly owned, does that require two forms?<\/h5><div class=\"et_pb_toggle_content clearfix\"><p>Yes, one form is required for each owner.<\/p>\n<\/div><\/div><div class=\"et_pb_toggle_7 et_pb_toggle et_pb_toggle_item et_pb_toggle_close et_pb_module et_block_module\"><h5 class=\"et_pb_toggle_title\">How much will my tax be?<\/h5><div class=\"et_pb_toggle_content clearfix\"><p>If the property is not rented out, non-residents' tax is based on the rateable value and the date this was last reviewed. We calculate your exact liability for you as part of our service.<\/p>\n<\/div><\/div><div class=\"et_pb_toggle_8 et_pb_toggle et_pb_toggle_item et_pb_toggle_close et_pb_module et_block_module\"><h5 class=\"et_pb_toggle_title\">How do I pay my taxes?<\/h5><div class=\"et_pb_toggle_content clearfix\"><p>Simply by taking the forms into your bank. We calculate your tax liability and prepare the form for you, which you then just have to take to the bank. If you are not in Spain, we can present the forms for you, pay the tax and send you the receipt. Prior to this, we will provide all necessary advice.<\/p>\n<\/div><\/div><div class=\"et_pb_toggle_9 et_pb_toggle et_pb_toggle_item et_pb_toggle_close et_pb_module et_block_module\"><h5 class=\"et_pb_toggle_title\">My Spanish property is not rented out<\/h5><div class=\"et_pb_toggle_content clearfix\"><p>Nevertheless, you still need to pay non-residents' tax, even if you do not need to declare rental income from your property. We can calculate your tax liability and prepare your tax return. You merely need to fill out the <a href=\"https:\/\/psplawyers.es\/en\/form210\/\">form<\/a>.<\/p>\n<\/div><\/div><div class=\"et_pb_toggle_10 et_pb_toggle et_pb_toggle_item et_pb_toggle_close et_pb_module et_block_module\"><h5 class=\"et_pb_toggle_title\">I have received rental income<\/h5><div class=\"et_pb_toggle_content clearfix\"><p>If you receive rental income you need to pay income tax on your net income (i.e. income after expenses). This is paid at the end of each quarterly period during the year in question. Income received between January - March should be declared on a tax return by 20 April, income received during April - June should be declared by 20 July and so on. We can also prepare these returns for you (and pay the tax if required).<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"et_pb_section_1 et_pb_section et_pb_fullwidth_section et_section_regular et_block_section\"><section class=\"et_pb_fullwidth_header_0 et_pb_fullwidth_header et_pb_bg_layout_dark et_pb_text_align_center et_pb_module et_flex_module\"><div class=\"et_pb_fullwidth_header_container center\"><div class=\"header-content-container center\"><div class=\"header-content et_flex_module\"><h1 class=\"et_pb_module_header\">Contact us for any question<\/h1><span class=\"et_pb_fullwidth_header_subhead\">If you have any question regarding our services or your specific case , contact us and we will be happy to help. <\/span><div class=\"et_pb_header_button_wrapper\"><a class=\"et_pb_button et_pb_more_button et_pb_button_one\" href=\"https:\/\/psplawyers.es\/en\/contacto\/\">CONTACT<\/a><\/div><\/div><\/div><\/div><div class=\"et_pb_fullwidth_header_overlay\"><\/div><div class=\"et_pb_fullwidth_header_scroll\"><\/div><\/section><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1062","page","type-page","status-publish","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/psplawyers.es\/en\/wp-json\/wp\/v2\/pages\/1062","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/psplawyers.es\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/psplawyers.es\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/psplawyers.es\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/psplawyers.es\/en\/wp-json\/wp\/v2\/comments?post=1062"}],"version-history":[{"count":5,"href":"https:\/\/psplawyers.es\/en\/wp-json\/wp\/v2\/pages\/1062\/revisions"}],"predecessor-version":[{"id":1362,"href":"https:\/\/psplawyers.es\/en\/wp-json\/wp\/v2\/pages\/1062\/revisions\/1362"}],"wp:attachment":[{"href":"https:\/\/psplawyers.es\/en\/wp-json\/wp\/v2\/media?parent=1062"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}