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Taxation on Urban Building to Non Residents

If you are non-resident in Spain and the owner of any urban building within this country, you will be liable for Non-resident Income Tax and Wealth Tax as general obligations, and also for local Property Tax.

Income calculates on urban property for personal use

The amount to declare will be that resulting from applying the following percentages to the assessed value of the property as shown on the Property Tax bill (IBI).

  • In general, 2%.
  • In the case of properties where the assessed value has been revised or modified since 1 January 1994, the percentage will be 1.1%.

This yield is calculated once per year, on 31 December.

If you have not been the owner of the property during the whole year, or if it has been rented for any period, only the proportional part of this amount is declared.

  • Tax Return Form: 210, using the general section 210.
  • When to file the tax return: Between 1 January and 30 June following the end of the taxable period.
  • Where to file the return: With the Branch of the Tax Agency or Administration belonging to the Tax Agency responsible for the area where the property is located.
  • Tax rate: 24,75%.

Income from rented property

The amount to declare is the entire amount received from the tenant, without deducting any costs.

This amount is understood to have become liable for taxation at the moment that it is demandable by the lessor or on the date that it is collected, if this is earlier. Tax is charged separately on each amount accumulated and, therefore, a tax return must be made for each amount accumulated.

Nevertheless, joint tax returns may be made, including the amounts of one or more taxpayers for a quarter. In the event that the joint tax return contains amounts from different taxpayers, the declaration must be made by a common representative, someone jointly responsible for the tax liability (payer, trustee or manager) of all the taxpayers, or by a withholder (in the case of rental of premises to professionals or companies).

  • Tax Return Form: in accordance with the above, there are two possibilities:
    • Form 210. Ordinary Return.
    • Form 215. Joint Return.
  • When to file the tax return: If it is an ordinary tax return (form 210) the period is one month from the date of accrual of the income. If it is a joint return (form 215) for a quarter, within the first 20 days of the months April, July, October and January, for the quarter immediately prior to this month.
  • Where to file the return: With the Branch of the Tax Agency or Administration belonging to the Tax Agency responsible for the area where the property is located.
  • Tax rate: 24,75%.
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