non resident property tax spain calculator

How this Spain non-resident tax calculator works

If you own real estate in Spain and you are not a Spanish tax resident, you usually file IRNR (Impuesto sobre la Renta de No Residentes). In practice, owners typically face one or both of the following:

• Imputed income tax for periods the property is not rented
• Rental income tax for periods the property is rented and generating income

This calculator combines both in one estimate so you can get a quick annual view before speaking with your gestor, asesor, or tax advisor.

Formula used in the calculator

1) Imputed income portion (non-rented days)

Annual deemed base is calculated from the cadastral value:

• 1.1% if cadastral value has been revised since 1994
• 2.0% if not revised

Then the base is pro-rated for your ownership share and number of non-rented days:

Imputed base = cadastral value × imputation rate × ownership share × (vacant days / 365)

Tax is then applied:

• 19% for EU/EEA residents
• 24% for non-EU residents

2) Rental income portion (rented days)

For rental periods, this estimator applies:

• EU/EEA: tax on net rental income (gross minus deductible expenses)
• Non-EU: tax on gross rental income in this simplified model

Ownership share is included in the final taxable amount.

Step-by-step: what to enter

Cadastral value

Use the value shown on your IBI receipt (valor catastral). This is not the same as market value.

Revision status

Select whether the cadastral value has been revised since 1994. This determines whether the imputation rate is 1.1% or 2.0%.

Residency type

Select EU/EEA or non-EU to apply the tax rate and rental treatment used by this calculator.

Ownership and days

If you own 50% of the property, enter 50. If you owned the property only part of the year, reduce days owned accordingly.

Rental fields

Enter rental income and expenses for the period. If the property was never rented, leave these as zero and set rented days to zero.

Example scenario

Suppose you are an EU resident with a property having a cadastral value of €120,000, revised since 1994, owned 100% all year, rented for 120 days, and gross rent of €8,000 with €2,000 in deductible expenses:

• Imputation rate: 1.1%
• Vacant days: 245
• Imputed base: 120,000 × 1.1% × 245/365
• Imputed tax at 19%
• Rental tax on net income: (8,000 - 2,000) × 19%

The tool instantly provides a breakdown so you can see which part of your annual tax is from private-use days and which part is from rental activity.

Other property taxes non-residents should remember

• IBI (Impuesto sobre Bienes Inmuebles): annual local council property tax
• Basura / local service charges: municipality-dependent
• Potential wealth tax obligations: depends on thresholds and region
• Capital gains tax on sale: separate from annual IRNR

This page focuses only on annual non-resident income tax logic for ownership and rental use.

Frequently asked questions

Do I pay non-resident tax if I never rent my Spanish property?

In many cases, yes. Imputed income tax may apply for private-use/vacant periods.

Can two owners file separately?

Yes, typically each owner accounts for their share. Enter your personal ownership percentage in the calculator for an individual estimate.

Is this calculator suitable for final filing?

It is a planning tool. Use it for budgeting and scenario testing, then validate with a tax professional before filing official forms.