Individuals who are considered non-residents must pay a yearly tax called Non Resident Tax (modelo 210) on their property in Spain.

The amount to be paid is not a fixed rate. The tax is based on the assessed annual value, fiscal value of your property provided by the Town Hall where your property is located. Then, some rates and percentages are applicable to this value to get the final figure.

We recommend that every year you should contact the Tax Office in the country where you are a permanent tax resident in order to find out if non-resident tax can be offset against the personal income tax that you are liable to present and pay every year.

We advise non-residents the importance of paying this tax every year. In the event of selling your property and you are ability to claim the 3% refund from the Hacienda, it is obligatory that the non-resident tax corresponding to the previous years are paid.