Non Residents are liable to pay Spanish taxes on their income or properties, so you need to file a Spanish tax return.

PSP Lawyers can offer you as much information as you need on income tax, VAT, property tax and other taxes for non-residents in Spain.

As from 2015, the general flat tax rate for non-residents is 24 percent and 19 percent if you are a citizen of an EU/EEA state.

If you own a property in Spain, you will be liable to pay a local property tax named IBI. This tax is applied to non-residents and residents in Spain.

Non-resident property owners have to to pay ‘Imputed Income Tax’ at flat rates on potential rental income on Spanish property.

Otherwise, If you want to sell a property in Spain, you have to pay a property transfer tax named ITP or Impuesto Transmisiones Patrimoniales.

Once your property in Spain is sold, the local authorities charge a tax on the increase in value of the land called Plus Valia. This tax is paid by the purchaser by submitting Form 211 within one month of the sale.

VAT tax in Spain. There are three types of VAT (value-added tax) in Spain: 21%, 10% and 4% depending on the type of good or services you have to pay.

Our solicitors can help you to ensure that you have paid all the non-resident taxes in Spain.

If you are a non-resident and own a property in Spain, whether or not you rent it out, you will need to submit a tax return and pay ‘imputed’ income tax on your property in addition to local property taxes.