Non-resident income tax in Spain

Non-residents who own real estate in Spain are subject to a specific annual tax, regardless of any inheritance.

Non-resident income tax in Spain
Inheritance tax and reporting obligations

Sènakpon Gbassi

July 22, 2025

Unrented property

A flat-rate tax applies solely by reason of ownership of the property.

Rented property

Where the property is rented out, the rental income increases the taxable base and gives rise to specific reporting obligations.

Link with an inheritance

Following an inheritance, non-resident heirs become personally liable for this tax for as long as they retain ownership of the property.

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