Property taxes in Spain for non-residents: annual obligations

IRNR: the tax most non-residents don't know about

The Impuesto sobre la Renta de No Residentes (IRNR) is Spain's income tax for non-residents. What surprises most foreign owners is that you owe this tax even if you do not rent your property out.

For non-rented properties, Spain calculates an 'imputed income' based on the cadastral value (valor catastral) of the property — 1.1% of the cadastral value if it was revised in a general valuation that took effect in the last 10 years, 2% otherwise. You then pay 19% (EU/EEA residents) or 24% (everyone else) on that imputed income.

IBI: Spain's council tax

The Impuesto sobre Bienes Inmuebles (IBI) is the Spanish equivalent of council tax or property tax. It is charged by your local town hall (ayuntamiento) based on the cadastral value of your property.

Each town hall sets its rate within the legal band for urban property, 0.4% to 1.10% of the cadastral value (art. 72 of the Local Finances Act, which allows some increases). For a property with a cadastral value of €100,000, that is €400-€1,100 per year.

IBI is due annually, on the dates each town hall sets, and it is charged to whoever owns the property on 1 January. If you buy mid-year, buyer and seller often agree in the contract to share that year's bill pro rata.

Wealth tax (Impuesto sobre el Patrimonio)

Spain charges a wealth tax on worldwide assets for residents and on Spanish assets for non-residents. Non-residents have a €700,000 exemption on Spanish assets, so you only pay if your Spanish property (and other Spanish assets) exceeds this threshold.

Rates are progressive, starting at 0.2% and rising to 3.5% in the highest bracket. Some regions (Madrid among them) bonify this tax to 0%, and since Ley 11/2021 non-residents can also apply the rules of the region where the bulk of their Spanish assets sits — not only EU/EEA residents, as was the case before. Note that the state-level Solidarity Tax on Large Fortunes (ITSGF), in force since 2022, neutralises that regional bonus above roughly €3 million.

Basura and community fees

The tasa de basura (rubbish collection tax) is an annual charge set by the local council: the seller's latest receipt tells you the amount.

If your property is in a complex with shared areas (pool, garden, lift, security), you will also pay community fees (cuota de comunidad). These are not a tax but a mandatory charge set by the owners' association: ask the seller for the latest receipts.

How and when to file

IRNR for non-rented properties must be filed annually by 31 December of the following year (e.g., 2026 income is filed from 1 April to 31 December 2027). If you rent the property, the rent is also declared once a year: for 2026 income, from 1 to 20 April 2027.

You can file yourself using Spain's electronic tax system (requires a digital certificate) or appoint a fiscal representative (gestor fiscal or tax advisor) to handle it. Many non-residents use a gestor, who charges their own fee.

• •Form 210: For IRNR (annual, both for imputed income and for rent)
• •Form 714: For wealth tax (if applicable, filed in the income tax campaign, which ends on 30 June)
• •IBI: Paid directly to the ayuntamiento (can be set up as direct debit)