Non-Resident Property Tax in Spain (IRNR) Explained

If you own a home on Mallorca but keep your main residence in another country, you are almost certainly liable for non-resident property tax in Spain, even in a year when the place sits empty and earns you nothing. Many owners only discover this when they come to sell and a buyer's lawyer asks for years of missing filings. This article explains how the non-resident income tax (IRNR) works, what Form 210 is, which rates apply to EU and non-EU owners, and the deadlines you need to keep, from the perspective of residents who deal with the Spanish tax office in practice.

Who has to pay and when

The rule is simpler than the paperwork suggests: if you are not a Spanish tax resident but you own property here, you owe IRNR. You count as a non-resident when you spend fewer than 183 days a year in Spain and your centre of life stays abroad. Where exactly that line runs, and when a stay tips you into full residency, we cover in the guide to tax residency and the 183-day rule.

What is non-resident income tax (IRNR) in Spain? IRNR (Impuesto sobre la Renta de no Residentes) is the Spanish income tax that people without tax residency in Spain pay on income that arises inside the country. For property owners it covers two situations: an imputed income for a home you keep for your own use, and the actual rent when you let the property to tenants.

If you live mostly in your home country and only keep a holiday flat here, IRNR is your channel to the Spanish tax office. If you move over permanently and cross into tax residency, you switch to the ordinary resident return instead, which we describe in the guide to filing a tax return in Spain.

The tax on a home you use yourself

This is the part that surprises people. Even if your property stays empty or you only use it for holidays, Spain assumes it produces a notional benefit and taxes a so-called imputed income (renta imputada). No tenant, no rent, and you still file.

The imputed income is a percentage of the cadastral value (valor catastral), the administrative value printed on your IBI property-tax bill:

• 1.1 percent of the cadastral value if that value was reviewed within the last ten years.
• 2 percent of the cadastral value if it has not been reviewed in that window.

You then apply the IRNR rate to that base:

A worked example: a flat with a cadastral value of 150,000 euros, reviewed recently, gives an imputed base of 1,650 euros (1.1 percent). An owner resident in the EU pays 19 percent of that, roughly 314 euros for the year. The same flat owned from outside the EU, for instance from the UK after Brexit or from the US, is taxed at 24 percent, around 396 euros.

The tax when you rent the property out

Let the property to tenants and the imputed income no longer applies for the periods it is rented. Instead you declare the actual rental income on Form 210. Here the gap between EU and non-EU owners really matters:

• EU or EEA residents pay 19 percent and may deduct related expenses, such as mortgage interest, community fees, repairs, insurance and the IBI, for the days the property was let.
• Non-EU or EEA residents pay 24 percent on the gross rent with no deductions at all.

Since 2024 non-resident landlords can file rental income on Form 210 once a year rather than quarter by quarter, which cuts the admin work. Mixed years are common: you tax the rent for the weeks a tenant was in, and the imputed income for the weeks the place stood empty for your own use.

How to file Form 210 step by step

The deadline depends on what you declare. For the imputed income of an own-use home, the return for one calendar year is due by 31 December of the following year. Rental filings follow their own annual schedule. Missing a filing is not fatal, but the tax office charges surcharges and interest, and unpaid IRNR tends to surface at the worst moment, during a sale.

Official sources

On a tax as easy to overlook as this one, go to the binding sources rather than forum threads:

Frequently asked questions

Do I pay IRNR even if the property is empty all year? Yes. For a home you keep for your own use, Spain taxes an imputed income based on the cadastral value whether or not anyone stays there. An empty flat still triggers one Form 210 per owner per year.

Is IRNR the same as the IBI property tax? No. IBI is a local council tax on the property itself and is paid to the town hall. IRNR is a national income tax filed with the Agencia Tributaria on Form 210. You pay both, and they are separate bills.

Does my home country tax the same property too? It may, but the double taxation treaty between Spain and your country decides who taxes what and grants relief so the same income is not taxed twice. Check your own treaty or ask an adviser.

Conclusion

Non-resident property tax in Spain catches out a lot of owners because it applies even when the property earns nothing. As a non-resident you file Form 210: an imputed income of 1.1 or 2 percent of the cadastral value for a home you use yourself, or the actual rent when you let it. The rate is 19 percent if you are resident in the EU or EEA and 24 percent otherwise, and EU owners can deduct rental expenses while others cannot. The imputed-income return is due by 31 December of the following year. If you have skipped past filings, a gestor or tax adviser can bring the years up to date before a sale forces the issue.

This article is general information, not tax advice. Your position depends on your country's treaty with Spain and your own circumstances, so confirm the details with a qualified adviser before you act.