Landlords in Spain can deduct depreciation on rental properties as a key expense in their tax report (IRPF if resident tax payer or IRNR if non resident tax payer via Modelo 210), reducing taxable rental income. The Spanish Tax Agency allows up to 3% annually on the higher of the acquisition cost (excluding land value) … Continue reading Deducting Property Depreciation in your taxes
Landmark Court Victory for Non-EU Property Owners in Spain
On July 28th, 2025, the Spanish Audiencia Nacional issued a groundbreaking judgment—SAN 3630/2025—that marks a turning point for non-resident property owners in Spain. For years, non-EU and non-EEA residents who owned and rented properties in Spain faced discriminatory tax treatment compared to EU residents. This ruling directly addresses that inequality and carries major implications for … Continue reading Landmark Court Victory for Non-EU Property Owners in Spain
The Proposed 100% Tax on Property Purchases by Foreigners
Spain has recently sparked intense debate both domestically and abroad following the announcement of a controversial proposal: implementing a 100% tax on property purchases by non-European Union (non-EU) foreigners. This initiative, led by Prime Minister Pedro Sánchez and his Socialist Party, forms part of a broader 12-point plan targeting Spain’s chronic housing crisis, which has … Continue reading The Proposed 100% Tax on Property Purchases by Foreigners
Introducting Modelo 210 (Spanish Tax Form 210)
The Modelo 210 is a tax form in Spain that is used to declare and pay the non-resident income tax. This tax applies to individuals and businesses who do not reside in Spain, but generate income in the country. Who must file the Modelo 210? Non-resident individuals and businesses who generate income in Spain are … Continue reading Introducting Modelo 210 (Spanish Tax Form 210)
Imputed Income Tax in Spain
As we explained in our previous post, if you own property in Spain you need to file a tax report even if you are not receiving rental income from it. In this post we will explain about it all. Just to recap on the types of income and its associated taxes: Income derived from properties … Continue reading Imputed Income Tax in Spain
What is the IRNR (non-resident income tax)?
If you own real estate in Spain, you may have heard about the Spanish non-resident income tax, or IRNR. This tax is levied on non-residents who own property in Spain and earn income from it. The IRNR (Impuesto de la Renta para No Residentes) is a national tax that is administered by the Spanish Tax … Continue reading What is the IRNR (non-resident income tax)?
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