Spain Non-Resident Tax (IRNR) Estimator
Estimate annual non-resident tax for Spanish property using a simplified model for rental income and imputed income on vacant days.
How to use this non resident tax Spain calculator
If you own property in Spain but live abroad, you may need to file IRNR (Impuesto sobre la Renta de no Residentes). This page gives you a practical calculator so you can estimate your likely liability before filing.
This tool combines two common situations:
- Rental income tax for periods where the property is rented.
- Imputed income tax for periods where the property is empty and available for your use.
What this calculator includes
1) Rental income estimation
The calculator applies a flat non-resident tax rate based on your tax residency category:
- EU/EEA resident: 19%
- Non-EU resident: 24%
For EU/EEA taxpayers, this simplified version allows expenses to reduce taxable rental income. For non-EU taxpayers, expenses are ignored in the model.
2) Imputed income for non-rented days
If a Spanish property is not rented, a notional taxable base may still apply. The calculator uses cadastral value and applies:
- 1.1% if cadastral value was revised in the relevant period
- 2.0% otherwise
That annual base is prorated by vacant days, then taxed at the same 19% or 24% rate.
Example
Suppose you are an EU resident, own the property all year, rent it for 180 days, and collect €12,000 gross rent with €2,500 deductible expenses. Cadastral value is €90,000 and revised (1.1%).
- Rental base: €12,000 - €2,500 = €9,500
- Rental tax: €9,500 × 19% = €1,805
- Vacant days: 185
- Imputed base: €90,000 × 1.1% × (185/365) ≈ €502
- Imputed tax: €502 × 19% ≈ €95
- Total estimated tax: about €1,900 (before credits/withholdings)
Important filing notes
Typical model used
Many non-residents file via Modelo 210. Filing frequency can differ depending on whether income is rental, imputed, or gains.
Documents you should keep
- Rental contracts and booking records
- Proof of rental income received
- Invoices and receipts for potentially deductible costs (where applicable)
- Latest IBI receipt showing cadastral value
- Proof of any tax prepayments or withholdings
Common mistakes non-residents make
- Assuming no tax is due when the property is vacant.
- Using market value instead of cadastral value for imputed income calculations.
- Forgetting to prorate by days rented vs. vacant days.
- Applying expense deductions in situations where they are not allowed.
- Ignoring payment deadlines and filing periods.
FAQ
Is this an official Agencia Tributaria calculator?
No. It is an independent educational estimator designed to help planning and understanding.
Does this calculator include capital gains tax on sale?
No. Capital gains on a property sale follow different rules and should be calculated separately.
Can tax rates change?
Yes. Rates and conditions can change with new tax law updates. Always confirm before filing.
Final word
Use this non resident tax Spain calculator as a quick planning tool, especially for yearly budgeting and comparing scenarios (more rental days, fewer vacant days, different expense levels). For filing and legal certainty, verify your numbers with current official guidance or a tax professional.