What can you do without being a tax resident in Spain?

Even if you do not reside in Spain legally, there are certain things that can be done within Spanish territory, if you always comply with the requirements and follow the procedures established for this purpose. Let’s have a look at the most common ones.

Difference between Legal and Tax Residence

Before starting, it is essential to distinguish between legal residence (having a residence permit) and tax residence. A person is considered a tax resident if they stay in Spain for more than 183 days a year. It is perfectly possible to own a property in Spain and not be a tax resident, which is precisely the situation where most of the taxes and requirements detailed below apply.

Can you open a bank account in Spain without being a resident?

As a person who is not considered a resident in Spain, you can open a current account without any problems at any financial institution.

There will be some differences depending on your nationality, whether you are in Europe or outside of it:

If you are a European Union citizen, you can open a bank account in Spain without being a resident, using the usual identification document from your country of origin or your passport.
If you are not a European citizen, you can open a bank account in Spain only if you have a valid passport.

Procedures with the Tax Agency for non-residents

One of the main fears of every citizen is dealing with the Tax Agency. Even more so when you are not a resident in Spain.

Census procedures affecting non-residents

Sometimes it will be necessary to request a NIF (Tax Identification Number) to operate in Spain. It is important to clarify that, for foreign citizens, this number usually coincides with their NIE (Foreigner Identity Number). The NIE is your physical identification number (found on your residency card or white paper), whereas the NIF is simply the tax function that this same number serves before the Tax Agency. Therefore, if you already have an NIE, you do not need to look for a different number for your taxes.

Non-Resident Income Tax

It applies to income obtained without a permanent establishment and also those obtained through permanent establishmentslocated in Spain.

People who receive income in Spain in this way must pay this tax, mainly through Form 210 (for income obtained without a permanent establishment).

It is essential to highlight that Form 210 is not only used to declare holiday rental income. Many non-residents are unaware that they must also use it for imputed property income (imputación de rentas); a tax paid simply for owning a property in Spain available for your own use (empty house), even if no economic profit is derived from it.

Furthermore, it is crucial to distinguish the deadlines for this tax: while holiday rental income must be declared quarterly, the imputed property income (for your empty house) is an annual declaration. Failing to complete this annual procedure is one of the most common mistakes leading to Tax Agency penalties for non-residents.

VAT for non-established entrepreneurs and professionals

If you are a business owner or professional and have a relationship with Spain, this section regarding VAT will surely affect you.

All taxpayers are required to submit quarterly returns, generally using Form 303 and the annual summary Form 390.

Declarations with permanent establishment

All taxpayers who are registered as VAT taxpayers are required to submit quarterly returns, regardless of whether they have carried out transactions during the corresponding period or not.

Distance sales

This regime applies to sales made by other Member States of the European Union.

In some cases, goods shipped or transported from these countries to Spain are subject to Spanish VAT, in the same way as domestic deliveries.

VAT and import duty exemptions and refunds: Travelers, embassies and others

If you pay VAT in Spain and you are not a professional or business owner, there are cases in which you can request a refund of these amounts.

Inheritance and Gift Tax for Non-Residents

Non-residents are now also entitled to apply the specific regulations of the Autonomous Community where the highest value of the assets or rights is located, allowing them to access significant tax reliefs.

To process this tax, Form 650 is used (for inheritance/mortis causa acquisitions) or Form 651 (for inter vivos gifts/donations). For non-residents, the authority to process these taxes does not lie with local offices, but with the National Tax Management Office in Madrid (Oficina Nacional de Gestión Tributaria). It is vital to file the settlement with this state body to correctly apply regional tax reliefs and avoid jurisdictional errors that could invalidate the process.

Tax on Property Transfers and Documented Legal Acts for non-residents

Even if you are not a resident in Spain, certain procedures will require you to self-assess the Tax on Property Transfers and Documented Legal Acts (ITP and AJD) before the Tax Agency using Form 600.

Wealth tax for non-residents

The Wealth Tax taxes the net assets of individuals and is self-assessed using Form 714.

Residents in Spain must pay this tax as a personal obligation (unlimited tax liability). Non-residents must pay it under a real obligation (limited tax liability). In the first case, the tax is applied to all net assets. In the second case, charges and encumbrances affecting assets and rights located in Spanish territory will be deductible.

Digitalization: Digital Certificate and Clave PIN

Nowadays, almost all procedures with the Tax Agency are carried out electronically. Therefore, obtaining an electronic signature, such as a Digital Certificate, or being registered in the Clave PIN system, is vital even for non-residents. These mechanisms allow you to file tax forms and check records securely from abroad.

However, given the technical complexity of electronic administration and the responsibility these obligations entail, it is highly recommended that non-residents appoint a tax representative in Spanish territory. One of the greatest advantages of having a tax representative at Firmalex is the management of electronic notifications. Our team does not only handle tax filings but also acts as your official mailbox with the Tax Agency. By receiving notifications on your behalf, we prevent critical legal deadlines from being missed while you are outside of Spain, protecting you from potential surcharges or penalties due to a lack of response.

Health care

The right to public health is something well known in our country.

In some cases, foreigners will also have the right to health protection and healthcare in the same way as Spaniards.

To do so, people must meet the following requirements:

Not having the obligation to prove mandatory coverage of health benefits through any other means, pursuant to the provisions of European Union law, bilateral agreements and other applicable regulations.
Not being able to export the right to health coverage from your country of origin or provenance.
That there is no third party obliged to make the payment.

To access healthcare, some Autonomous Communities require being registered on the census (padrón) for a minimum of three months. It is important to note that if the stay exceeds 90 days, EU citizens have a legal obligation to register in the Central Register of Foreign Nationals. Until then, or for shorter stays, it is considered a temporary stay of a non-resident taxpayer, and a European Health Insurance Card or private medical insurance is required.

Registration in the health system also includes pharmaceutical benefits, with these people paying 40% of the price of the medicines.

Conclusion

Without being a tax resident in Spain, it is possible to open an account in a financial institution, pay taxes such as the IRNR and receive health care like the rest of the residents in the country. However, all these procedures have certain requirements and special characteristics to adapt to the situation of people who do not reside in Spain.

Do you need help with your procedures in Spain?

Although it is possible to carry out all these procedures without being a resident, the complexity of Spanish tax and administrative regulations can be overwhelming. To ensure that you comply correctly with your obligations and avoid potential penalties, we recommend seeking professional advice. At Firmalex, we are experts in immigration and tax law for non-residents; we are here to simplify your stay and protect your interests in Spain. Contact us today for a personalized consultation.

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.

Solve your doubts

✅ Our staff speaks perfectly Spanish, Valencian, English and German with what will be able to communicate with us in your own language and thus clearly resolve your queries.

📍 Denia – Plaza del Convento, 6 – Mezzanine floor door B
📍 Valencia – Calle Creu Roja, 1 – Block 6, Floor 1, door 10 (* only by appointment)

✉📞 Contact: info@firmalex.com – Tel. +34 966 421 416 – Whatsapp +34 622 497 615