What You Need to Know to File the Non-Resident Income Tax Return (IRNR) in Spain

The Spanish tax system can be complex, and if you obtain any type of income in Spain without being a tax resident, it’s normal to have doubts about how to comply correctly with your obligations.

Understanding what you need to know to file the Non-Resident Income Tax Return (IRNR) is essential, as this is the main tax you must face if you are considered a non-resident for tax purposes in Spain.

Who Must File the Non-Resident Income Tax Return

All individuals or entities that are not tax residents in Spain but earn income in Spanish territory (for example, from rentals, interest, dividends or capital gains) are required to file the Non-Resident Income Tax Return.

To determine whether a person is a tax resident or non-resident, the following criteria are used:

Having stayed more than 183 days during a calendar year in Spanish territory. Occasional absences are included in this calculation.
Having in Spain the main base or center of business, economic or professional interests, either directly or indirectly.
Having a spouse (not legally separated) and minor children who habitually reside in Spain.

If the country of residence is considered a tax haven, the Spanish Tax Agency may require additional proof and may maintain the resident status during the year of the change of residence and the following four years, especially for individuals with Spanish nationality.

When to File the Non-Resident Income Tax (IRNR)

The filing deadlines and procedures vary depending on the type of income obtained:

🏠 Income from the Sale of Real Estate

Must be filed within three months, after one month has passed from the date of the property transfer.
(Use Form 210 or Form 211 if the buyer has made withholdings).

🏘️ Imputed Income from Urban Real Estate

If you own a property in Spain that is not rented out, you must declare an imputed income (a “deemed rent”) equal to 2 % of the cadastral value or 1.1 % if the value has been reviewed within the past ten years.
This declaration can be filed at any time during the calendar year following the accrual.
Note: This imputation system for non-residents is currently under review by the European Commission for potential discriminatory treatment and may be modified in future years.

💼 Other Income (rentals, financial income, etc.)

Self-assessments with tax due:
From the 1st to the 20th of the months of April, July, October and January, depending on the quarter in which the income was accrued.
Rental or subletting income:
Since 2024, it is possible to group all annual income and file a single annual return (Form 210) during the first 20 calendar days of January of the following year.
Zero-amount self-assessments:
From January 1 to 20 of the following year.
Self-assessments with refund due:
From February 1 of the following year, within the four-year statute of limitations.

Applicable Tax Rates in 2025

The general IRNR tax rates depend on the taxpayer’s country of residence:

19 % for residents of the European Union, Norway or Iceland (EEA).
24 % for residents of other countries.
Certain special rates apply to dividends, interest or capital gains under double taxation treaties.

How to File the Non-Resident Income Tax Return

The most convenient and quickest way to file the IRNR is online via the Spanish Tax Agency (AEAT) e-Office.
To access, you will need one of the following identification methods:

Recognized electronic certificate
Electronic DNI (Spanish ID)
Cl@ve system

In some cases (for example, if you live abroad and have no digital access), filing may also be done through an authorized representative or by postal submission.

Required Documentation

To file the Non-Resident Income Tax Return, you will need:

Identification document (DNI, NIE or passport).
Cadastral reference number of the properties.
Bank account IBAN for payments or refunds.
Withholding or income certificates.
Proof of deductible expenses (only for EU/EEA residents and directly linked to the income).
Tax residence certificate issued by your country, if a double taxation treaty applies.
For rentals: landlord/tenant details and the rental contract.

Final Recommendation

IRNR regulations change frequently and depend on several factors (your country of residence, type of income, existence of a tax treaty, etc).
Although the process can be completed directly on the AEAT website, professional tax advice is strongly recommended to avoid mistakes or overpayments.

Further information

This article is part of our service Taxes in Spain for foreigners. Visit this section where you will find all the useful information on this topic, including a complete guide Taxes in Spain for non-residents and foreigners.

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