Spain is one of the most popular European countries for international property ownership. Whether you use your Spanish home for holidays, rental income, or plan to retire here one day, owning property in Spain comes with clear tax responsibilities, especially for non-residents. But for many, especially those living outside of Spain year-round, understanding what’s required and when can feel overwhelming.
Here’s a practical look at what’s changing, what hasn’t, and how to stay compliant without the stress.
More Inspections for Rental Income and Property Sales
In recent months, Spain’s tax authority (Agencia Tributaria) has signalled a more proactive stance on rental income and capital gains earned by non-resident property owners.
Here are some of the important details:
- If you rent out your Spanish property, you must submit an annual Modelo 210 rental income tax return by 20 January of the following year.
- If you sell a Spanish property, the Modelo 210 capital gains return must be submitted within four months of the sale date.
- If you don’t rent out your Spanish property, you’ll still need to file a Modelo 210 imputed income tax return as a minimum, by 31 December of the following year.
- Late filing can result in fines, surcharges, and retrospective tax bills.
Even if you only rent out your property for part of the year – such as the summer months – you’re still required to declare the income earned during that time. What many don’t realise is that even if your property is never rented out, you still have a tax obligation. Spain levies an Imputed Income Tax, which is based on the estimated rental value of your home – even if it stands empty.
In recent years, the Spanish authorities have seen a growing number of foreign-owned properties being used for short-term rentals without proper tax declarations. With the rise of digital rental platforms, tax enforcement is becoming more targeted and data-driven – meaning it’s more important than ever to ensure you’re compliant.
New Requirement for Short-Term Rentals – Deadline: 1 July 2025
Do you use Airbnb, Booking.com, Vrbo, or similar platforms to rent out your property short term? A new nationwide regulation now requires all short-term rental properties in Spain to be registered in a central government database, known as the Registro Único, even if you already hold a tourist licence.
The deadline for registration is 1 July 2025. Once registered, your property will be issued a unique code that must be included in all listings on rental platforms. Unregistered properties risk being removed from these platforms and could face fines. This new law applies across all autonomous communities in Spain, not just the coastal or island regions.
While it may seem like just another layer of paperwork, the registry is intended to bring long-term benefits for owners and guests alike – protecting legal operators, encouraging fair competition, and increasing consumer trust in the rental market.
Don’t Overlook Obligations as a Non-Resident Owner
Many non-resident owners assume that if they don’t live in or rent out their property whilst they’re abroad, they have no tax obligations, but unfortunately, that’s not the case.
Even if you don’t earn rental income from your property, you must file a Modelo 210 return each year to declare the ‘notional’ rental value of your home. This is based on the cadastral value of the property, which appears on your IBI (local property tax) receipt. The deadline to file for the 2024 tax year is the 31 December 2025.
The imputed income is calculated as a small percentage of the cadastral value, then taxed at:
- 19% for EU/EEA residents
- 24% for non-EU residents
Not paying this tax could create problems when you go to sell or transfer the property later, as unpaid taxes may be flagged during legal checks, so it’s important to keep up to date to save any issues.
Local Taxes to Keep in Mind
Aside from national taxes, non-resident homeowners in Spain must also pay local taxes. The most common are:
- IBI (Impuesto sobre Bienes Inmuebles): An annual municipal property tax based on the cadastral value of your property.
- Basura: A waste collection fee charged by your local town hall. This amount varies by municipality..
These taxes are usually billed directly by the municipality or through provincial tax agencies like SUMA in Alicante or Patronato in Málaga. They can often be paid via direct debit through a Spanish bank account.
Even though these are local fees, not paying them can still lead to enforcement actions, including embargos (property liens) or can even lead to issues with selling your property in the future.
Filing Your Non-Resident Taxes the Easy Way
In the past, filing Spanish tax returns as a non-resident meant hiring a local tax advisor (gestoría) or visiting a tax office during a brief trip to Spain. But today, an increasing number of international homeowners are choosing to file online.
More and more non-resident owners are switching to IberianTax, which was created specifically for people who own property in Spain but live abroad.
With IberianTax:
- You can file your Modelo 210 in minutes using a simple, step-by-step online form.
- Prices start at just €34.95, including VAT – with no hidden fees.
- You’ll receive automated email reminders as the deadlines approach.
- The site is available in English, German, French and Spanish.
- Fully secure and encrypted, ensuring your privacy and protection.
- IberianTax is an officially approved collaborator of the Agencia Tributaria.
Thousands of non-resident owners across Europe now trust IberianTax to handle their Spanish tax returns with confidence – without the need for appointments, paperwork or complex communication.
Why So Many Property Owners Are Switching
Traditional methods of filing taxes in Spain often come with language barriers, surprise fees, and unclear processes. IberianTax is built for simplicity and transparency. You know exactly what you’re paying for, and you’re guided every step of the way.
The platform is especially popular with homeowners who want to manage everything online from their own country – without relying on local offices or costly accountants. Plus, you retain full visibility over your finances, without needing to rely on expensive consultants or confusing paperwork.
File Now, Relax for the Rest of the Year
Although the deadline for filing your 2024 Imputed Income Tax (Modelo 210) isn’t until 31 December 2025, there’s no reason to wait until the last minute. In fact, you can even file it now. Doing so allows you to avoid the year-end rush, eliminate the risk of missing the deadline, and enjoy the peace of mind that comes from knowing it’s already taken care of.
With IberianTax, filing your Imputed Income Tax return is quick and straightforward. The process is fully online, guided, and available in your language – so there’s no need for appointments or paperwork. Once it’s submitted, you’ll receive a copy of your completed return, along with confirmation from the Spanish tax authorities – it really couldn’t be easier.
What to Do Next
Whether you rent out your Spanish property or use it for personal enjoyment, staying informed and compliant is essential – especially now, with increased oversight and new regulations on the horizon.
If you’re looking for a reliable, easy-to-use, and affordable way to manage your Spanish taxes from abroad, you can create a free account today at www.iberiantax.com, and make 2025 the year you simplify your tax obligations.
This is a Spotlight Feature in collaboration with IberianTax.
