{"id":17062,"date":"2025-10-22T06:58:35","date_gmt":"2025-10-22T05:58:35","guid":{"rendered":"https:\/\/firmalex.com\/?p=17062"},"modified":"2025-10-23T07:02:24","modified_gmt":"2025-10-23T06:02:24","slug":"what-you-need-to-know-to-file-the-non-resident-income-tax-return-irnr-in-spain","status":"publish","type":"post","link":"https:\/\/firmalex.com\/en\/2025\/10\/22\/what-you-need-to-know-to-file-the-non-resident-income-tax-return-irnr-in-spain\/","title":{"rendered":"What You Need to Know to File the Non-Resident Income Tax Return (IRNR) in Spain"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote\">\n<p>The Spanish tax system can be complex, and if you obtain any type of income in Spain without being a tax resident, it\u2019s normal to have doubts about how to comply correctly with your obligations.<\/p>\n<\/blockquote>\n\n\n\n<p>Understanding what you need to know to file the <strong>Non-Resident Income Tax Return (IRNR)<\/strong> is essential, as this is the main tax you must face if you are considered a non-resident for tax purposes in Spain.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 ez-toc-wrap-center counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\"><\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/firmalex.com\/en\/2025\/10\/22\/what-you-need-to-know-to-file-the-non-resident-income-tax-return-irnr-in-spain\/#Who_Must_File_the_Non-Resident_Income_Tax_Return\" >Who Must File the Non-Resident Income Tax Return<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/firmalex.com\/en\/2025\/10\/22\/what-you-need-to-know-to-file-the-non-resident-income-tax-return-irnr-in-spain\/#When_to_File_the_Non-Resident_Income_Tax_IRNR\" >When to File the Non-Resident Income Tax (IRNR)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/firmalex.com\/en\/2025\/10\/22\/what-you-need-to-know-to-file-the-non-resident-income-tax-return-irnr-in-spain\/#Applicable_Tax_Rates_in_2025\" >Applicable Tax Rates in 2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/firmalex.com\/en\/2025\/10\/22\/what-you-need-to-know-to-file-the-non-resident-income-tax-return-irnr-in-spain\/#How_to_File_the_Non-Resident_Income_Tax_Return\" >How to File the Non-Resident Income Tax Return<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/firmalex.com\/en\/2025\/10\/22\/what-you-need-to-know-to-file-the-non-resident-income-tax-return-irnr-in-spain\/#Required_Documentation\" >Required Documentation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/firmalex.com\/en\/2025\/10\/22\/what-you-need-to-know-to-file-the-non-resident-income-tax-return-irnr-in-spain\/#Final_Recommendation\" >Final Recommendation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/firmalex.com\/en\/2025\/10\/22\/what-you-need-to-know-to-file-the-non-resident-income-tax-return-irnr-in-spain\/#Further_information\" >Further information<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/firmalex.com\/en\/2025\/10\/22\/what-you-need-to-know-to-file-the-non-resident-income-tax-return-irnr-in-spain\/#Solve_your_doubts\" >Solve your doubts<\/a><\/li><\/ul><\/nav><\/div>\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_Must_File_the_Non-Resident_Income_Tax_Return\"><\/span><strong>Who Must File the Non-Resident Income Tax Return<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>All individuals or entities that <strong>are not tax residents in Spain<\/strong> but <strong>earn income in Spanish territory<\/strong> (for example, from rentals, interest, dividends or capital gains) are required to file the Non-Resident Income Tax Return.<\/p>\n\n\n\n<p>To determine whether a person is a <strong>tax resident or non-resident<\/strong>, the following criteria are used:<\/p>\n\n\n\n<ul>\n<li>Having stayed <strong>more than 183 days<\/strong> during a calendar year in Spanish territory. Occasional absences are included in this calculation.<\/li>\n\n\n\n<li>Having in Spain the <strong>main base or center of business, economic or professional interests<\/strong>, either directly or indirectly.<\/li>\n\n\n\n<li>Having a <strong>spouse (not legally separated) and minor children<\/strong> who habitually reside in Spain.<\/li>\n<\/ul>\n\n\n\n<p>If the country of residence is considered a <strong>tax haven<\/strong>, the Spanish Tax Agency may require additional proof and may maintain the resident status during the year of the change of residence and the <strong>following four years<\/strong>, especially for individuals with Spanish nationality.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"When_to_File_the_Non-Resident_Income_Tax_IRNR\"><\/span><strong>When to File the Non-Resident Income Tax (IRNR)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>The <strong>filing deadlines and procedures<\/strong> vary depending on the type of income obtained:<\/p>\n\n\n\n<p><strong>&#x1f3e0;<\/strong><strong> Income from the Sale of Real Estate<\/strong><\/p>\n\n\n\n<p>Must be filed <strong>within three months<\/strong>, after one month has passed from the date of the property transfer.<br>(Use <strong>Form 210<\/strong> or <strong>Form 211<\/strong> if the buyer has made withholdings).<\/p>\n\n\n\n<p><strong>&#x1f3d8;&#xfe0f;<\/strong><strong> Imputed Income from Urban Real Estate<\/strong><\/p>\n\n\n\n<p>If you own a property in Spain that is <strong>not rented out<\/strong>, you must declare an <strong>imputed income<\/strong> (a \u201cdeemed rent\u201d) equal to <strong>2 % of the cadastral value<\/strong> or <strong>1.1 %<\/strong> if the value has been reviewed within the past ten years.<br>This declaration can be filed <strong>at any time during the calendar year following the accrual<\/strong>.<br><em>Note:<\/em> This imputation system for non-residents is currently under review by the <strong>European Commission<\/strong> for potential discriminatory treatment and may be modified in future years.<\/p>\n\n\n\n<p><strong>&#x1f4bc;<\/strong><strong> Other Income (rentals, financial income, etc.)<\/strong><\/p>\n\n\n\n<ul>\n<li><strong>Self-assessments with tax due:<\/strong><br><strong>From the 1st to the 20th of the months of<\/strong> <strong>April, July, October and January<\/strong>, depending on the quarter in which the income was accrued.<\/li>\n\n\n\n<li><strong>Rental or subletting income:<\/strong><br>Since 2024, it is possible to <strong>group all annual income<\/strong> and file a <strong>single annual return (Form 210)<\/strong> during the <strong>first 20 calendar days of January<\/strong> of the following year.<\/li>\n\n\n\n<li><strong>Zero-amount self-assessments:<\/strong><br>From <strong>January 1 to 20<\/strong> of the following year.<\/li>\n\n\n\n<li><strong>Self-assessments with refund due:<\/strong><br>From <strong>February 1<\/strong> of the following year, within the <strong>four-year statute of limitations<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Applicable_Tax_Rates_in_2025\"><\/span><strong>Applicable Tax Rates in 2025<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>The general IRNR tax rates depend on the taxpayer\u2019s country of residence:<\/p>\n\n\n\n<ul>\n<li><strong>19 %<\/strong> for residents of the <strong>European Union, Norway or Iceland (EEA)<\/strong>.<\/li>\n\n\n\n<li><strong>24 %<\/strong> for residents of other countries.<\/li>\n\n\n\n<li>Certain <strong>special rates<\/strong> apply to dividends, interest or capital gains under <strong>double taxation treaties<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_File_the_Non-Resident_Income_Tax_Return\"><\/span><strong>How to File the Non-Resident Income Tax Return<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>The most convenient and quickest way to file the IRNR is <strong>online<\/strong> via the <strong>Spanish Tax Agency (AEAT) e-Office<\/strong>.<br>To access, you will need one of the following identification methods:<\/p>\n\n\n\n<ul>\n<li>Recognized electronic certificate<\/li>\n\n\n\n<li>Electronic DNI (Spanish ID)<\/li>\n\n\n\n<li>Cl@ve system<\/li>\n<\/ul>\n\n\n\n<p>In some cases (for example, if you live abroad and have no digital access), filing may also be done through an <strong>authorized representative<\/strong> or <strong>by postal submission<\/strong>.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Required_Documentation\"><\/span><strong>Required Documentation<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>To file the Non-Resident Income Tax Return, you will need:<\/p>\n\n\n\n<ul>\n<li>Identification document (DNI, NIE or passport).<\/li>\n\n\n\n<li><strong>Cadastral reference number<\/strong> of the properties.<\/li>\n\n\n\n<li><strong>Bank account IBAN<\/strong> for payments or refunds.<\/li>\n\n\n\n<li><strong>Withholding or income certificates.<\/strong><\/li>\n\n\n\n<li><strong>Proof of deductible expenses<\/strong> (only for EU\/EEA residents and directly linked to the income).<\/li>\n\n\n\n<li><strong>Tax residence certificate<\/strong> issued by your country, if a double taxation treaty applies.<\/li>\n\n\n\n<li>For rentals: <strong>landlord\/tenant details<\/strong> and the rental contract.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Final_Recommendation\"><\/span><strong>Final Recommendation<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>IRNR regulations change frequently and depend on several factors (your country of residence, type of income, existence of a tax treaty, etc).<br>Although the process can be completed directly on the AEAT website, <strong>professional tax advice<\/strong> is strongly recommended to avoid mistakes or overpayments.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Further_information\"><\/span>Further information<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>This article is part of our service <a href=\"https:\/\/firmalex.com\/en\/taxes-spain-non-resident-foreigner-expat-costa-blanca-valencia-alicante-denia\/\" target=\"_blank\" rel=\"noreferrer noopener\">Taxes in Spain for foreigners<\/a>. Visit this section where you will find all the useful information on this topic, including a complete guide <a href=\"https:\/\/firmalex.com\/en\/taxes-in-spain-for-non-residents-and-foreigners\/\" target=\"_blank\" rel=\"noreferrer noopener\">Taxes in Spain for non-residents and foreigners<\/a>.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Solve_your_doubts\"><\/span>Solve your doubts<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>&#x2705; 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.<\/p>\n\n\n\n<p>&#x1f4cd; Denia \u2013 Plaza del Convento, 6 &#8211; Mezzanine floor door B<br>&#x1f4cd; Valencia \u2013 Calle Creu Roja, 1 &#8211; Block 6, Floor 1, door 10 (* only by appointment)<\/p>\n\n\n\n<p>&#x2709;&#x1f4de; Contact: <a href=\"mailto:info@firmalex.com\" target=\"_blank\" rel=\"noreferrer noopener\">info@firmalex.com<\/a> \u2013 Tel. <a href=\"tel:+34966421416\" target=\"_blank\" rel=\"noreferrer noopener\">+34 966 421 416<\/a> \u2013 Whatsapp <a href=\"https:\/\/wa.me\/34622497615\" target=\"_blank\" rel=\"noreferrer noopener\">+34 622 497 615<\/a> <\/p>\n\n\n\n<p>Follow us: <a href=\"https:\/\/www.facebook.com\/FIRMALEXcom\" target=\"_blank\" rel=\"noreferrer noopener\">Facebook<\/a> &#8211; <a href=\"https:\/\/www.linkedin.com\/company\/firmalexcom\/\" target=\"_blank\" rel=\"noreferrer noopener\">LinkedIn<\/a><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Spanish tax system can be complex, and if you obtain any type of income in Spain without being a tax resident, it\u2019s 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 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":17063,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[234,210,238,242],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>What You Need to Know to File the Non-Resident Income Tax Return (IRNR) in Spain - FIRMALEX<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/firmalex.com\/en\/2025\/10\/22\/what-you-need-to-know-to-file-the-non-resident-income-tax-return-irnr-in-spain\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What You Need to Know to File the Non-Resident Income Tax Return (IRNR) in Spain - FIRMALEX\" \/>\n<meta property=\"og:description\" content=\"The Spanish tax system can be complex, and if you obtain any type of income in Spain without being a tax resident, it\u2019s normal to have doubts about how to comply correctly with your obligations. 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