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Step 1: Tell us about your property
Rented, empty, sold or bought this year, held personally or through a company. That decides which obligations apply.
If you own a home in Spain but live abroad, you owe Spanish tax. That is true even if the home is empty all year. Spanish law calls it non-resident income tax, and the form is Modelo 210.
At Sol-4 Gestión we tell you which return applies to you, calculate it and file it, in English, without you travelling to Spain.
It depends on what you do with the property. There are three situations.
| Your situation | What you pay tax on | Rate | Return |
|---|---|---|---|
| The home is empty or for your own use | A notional income: 1.1% or 2% of the cadastral value on your IBI bill, depending on your municipality. No expenses can be deducted. | 19% if you live in the EU, Iceland, Norway or Liechtenstein. 24% if you live anywhere else, including the UK. | One Modelo 210 a year |
| You rent it out | The rent you receive. Residents of the EU, Iceland and Norway can deduct expenses directly linked to the Spanish income. Residents of other countries report the gross rent. | 19% or 24%, by country of residence | Modelo 210 |
| You sell it | The gain on the sale. The buyer withholds 3% of the price and pays it to the tax office as a payment on account. | 19% on the gain | Modelo 211 (the buyer) and Modelo 210 (you) |
Tax on a notional income surprises many owners, because no money changes hands. It is still due.
Dates as published by the Spanish tax agency (AEAT) on 8 October 2026. We re-check them before we file. Official guide for non-residents (AEAT).
Rented, empty, sold or bought this year, held personally or through a company. That decides which obligations apply.
Your country of residence sets the rate and the deductions. We also check how a tax treaty between Spain and your country may affect your position back home.
Your IBI bill with the cadastral value, rental contracts and income, or the deed and the buyer's withholding details if you sold.
You see the figure and the reason for it, in plain English, before anything is filed.
We file the Modelo 210 and send you confirmation.
Non-resident tax is an annual obligation for as long as you own the property. We tell you what is due and when, each year.
We have been here since 2001.
Tax filing is routine work for our team, not an occasional extra.
We see the tax side of buying, owning and selling, not only the paperwork.
Mar Bascuñana is registered with the Orihuela Bar Association (ICAO), with tax law among her specialities.
Our foreign clients work with us in English. Vicente is the point of contact for German and English speakers.
We do not offer aggressive tax structures.
Non-resident tax is an annual service, so the fee is annual. We quote once you tell us about your property.
Yes. If you are a non-resident individual who owns an urban property in Spain that is empty or for your own use, you pay tax on a notional income. It is 1.1% or 2% of the cadastral value, then taxed at 19% or 24%. As an illustration only: a cadastral value of €100,000 at 2% gives €2,000 of notional income, which is €380 of tax at 19% or €480 at 24%. Your own figure depends on your cadastral value and your municipality.
No. IBI is a local tax billed by your town hall. Your non-resident income tax goes to the national tax agency. The IBI bill is useful, though: it shows the cadastral value we need for your return.
The general rate for residents outside the EU, Iceland, Norway and Liechtenstein is 24%, and the UK is outside that group. Expenses cannot be deducted from rent in that case. Rates and deductions for non-EU residents have been challenged in the Spanish courts, so we check the current position when we prepare your return.
No. The buyer withholds 3% and pays it to the tax office on your behalf. You then file a return on your real gain, taxed at 19%. If 3% was more than the tax due, we claim back the difference. If it was less, you pay the balance.
If you live in the EU, Iceland or Norway, you can deduct expenses that are directly linked to the Spanish rental income, with proof. If you live elsewhere, you report the gross rent.
Surcharges and interest apply, and they grow with time. Tell us as soon as you notice, and we will tell you where you stand and how to put it right.
In some cases the tax agency can require a non-resident to appoint one, depending on the amount and type of income or on owning property here. Not appointing one when required is a tax infringement. Ask us whether it applies to you.
Yes. Your accountant deals with your home tax. We deal with your Spanish obligations, and we can coordinate directly with them.
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