Non Resident Tax Spain: What You Need to Know Before Buying Property or Moving
Spain continues to attract expats and international buyers with its stunning coastlines, world-class cuisine, and high quality of life.
But if you’re not officially a Spanish resident, it’s essential to understand your obligations under the non resident tax in Spain—especially if you’re considering to buy a property in Spain or spending extended periods here.
At SmartMove, we’ve guided hundreds of international clients through this process—helping them avoid costly surprises and settle in confidently.
Who Counts as a Non-Resident in Spain?
You’re considered a non-resident for tax purposes if:
- You spend fewer than 183 days per year in Spain
- Your economic center of interest is located elsewhere
- You don’t hold an official residency certificate (empadronamiento)
This tax status affects what income and assets you’re taxed on.
SmartMove helps clients determine their tax residency, apply for the right visa or NIE with our relocation services, and navigate the Spanish bureaucracy without stress.
What Taxes Do Non-Residents Pay in Spain?
Non-residents are taxed only on income and assets generated within Spain, such as:
- Rental income from Spanish property
- Capital gains from property sales
- Imputed income (if the property is vacant)
- Interest and dividends from Spanish sources
- Certain high-value assets under Spain’s Wealth Tax
All of this is managed under the Non-Resident Income Tax Law (IRNR).
What Forms Do Non-Residents Need to File?
Many expats underestimate the complexity of Spanish tax filings. Here are the key forms to know:
- Form 210: Declares rental or imputed income
- Form 211: Used for withholding tax during a property sale
- Form 714: Annual Wealth Tax return, if applicable
We provide a legal package in where we can help you through some of the paperwork when buying a home.
How Tax Rules Differ for EU vs. Non-EU Residents
Since Brexit, UK citizens have lost access to many of the tax benefits once available to EU/EEA nationals. This means:
- No deductions for property-related expenses
- Higher flat tax rate on income
- Increased scrutiny for visa and residency applications
At SmartMove, we offer specialized relocation services for non-EU citizens, including Americans, Brits, Canadians, and Australians.
From Golden Visas to non-lucrative residency permits, we help you structure your move—and your taxes—the smart way.
Buying a Home in Spain as a Non-Resident
Property ownership comes with obligations beyond just the purchase price. Y
ou’ll need to account for non-resident income tax, imputed income on vacant properties, capital gains tax, and possibly even wealth tax depending on the value of your assets in Spain.
At SmartMove, we help buyers avoid costly mistakes by acting as your dedicated buyer’s agent.
We guide you through the full process—from selecting the right neighborhood and negotiating contracts, to explaining ownership structures and staying compliant with Spanish tax law.
Whether you’re looking for a sunny vacation home, an investment property, or your future retirement haven, our bilingual team ensures that your property purchase is secure, strategic, and fully compliant with Spanish regulations.
Look up our neighbourhood guide to decide where your new home will be!
Make the Smart Move
Understanding the rules of non resident tax in Spain can protect your wealth and ease your move.
With us, you’re not just buying property—you’re building a life in Spain with clarity and confidence.
From the first viewing to the first tax return, we’re by your side every step of the way.
Book Your FREE Buyer’s Agent Consultation Today and You’ll:
- Discover the exact paperwork required to purchase property in Spain
- Uncover the hidden costs and legal traps many expats miss
- Learn the real estate secrets Spanish agencies won’t tell you
Let’s get started on your Spanish journey.
Ready to take the next step? Schedule your free consultation and let us help you make the Smart Move into Spanish property ownership.
