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Taxes in Spain for non-residents and foreigners: Personal taxes

Firmalex > Business consultancy > Taxes in Spain for non-residents and foreigners: Personal taxes

The tax professionals from Firmalex have created a guide in the section Taxes in Spain for Foreigners.  This guide is specifically for non-residents and foreigners in Spain who have to pay taxes in Spain.  

In this guide, our tax advisors explain step by step what taxes you might have to deal with as a foreigner in Spain. 

Personal income tax

A non-resident for tax purposes in Spain must file an annual income tax return.

The Spanish authorities are only concerned with the income you earn from activities in Spain, not your worldwide income.

Typical examples are your income from renting out your flat or house (see also “Tax on the notional rental value of your property” below).

As this income is part of your worldwide income, it must be declared to the UK tax authorities, but deduction to avoid double taxation is possible due to the agreement between the two countries.

Taxation of capital gains

The Spanish do not have a separate system of capital gains tax assessment. For individuals who are resident in Spain for tax purposes, capital gains are treated as part of their taxable income for the year in which the gain occurs.

For individuals who are not resident in Spain for tax purposes, capital gains tax is generally payable at a flat rate of 19% on the difference between the price at which the asset was sold and the price paid for it.

In the typical example of the sale of a property, the prices used to calculate the tax liability are those stated in the title deed.

Tax on the notional rental value of your property

In addition to the ordinary income tax return that you must file in appropriate cases, you must always file a tax return in respect of the notional rental value or own use of your property.

This return must be filed whether or not you have actually used the property.

If you have actually rented out the property and received money for it, then the money received will be included in your normal income tax return.

The declaration of the notional income or own use from your property is done on a form called 210, which you can get from the website of the tax office.

The amount of tax is calculated on the basis of the cadastral value of your property.

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