Resources · Tax updates
Tax updates
What changes in Spanish tax for non-residents — dated, and with the article to back it.
- Setting it straight
Spain’s 3% Levy: the Treaty Exemption Was Repealed in 2013
The exemption from Spain’s 3% special levy for entities entitled to a double tax convention with an exchange-of-information clause was repealed with effect from 1 January 2013 by the fifth final provision, paragraph 3, of Ley 16/2012.
- Setting it straight
Correction: a fiscal representative is not compulsory for most non-residents
Article 10.1 of the consolidated Non-Resident Income Tax Act imposes a fiscal representative only on taxpayers resident outside the EU, and only in listed cases; until 10 September 2026 this site wrongly told every non-EU owner they needed one.
- Setting it straight
Cadastral Value Is Not the Reference Value: Which Figure Feeds Which Tax
The Catastro holds two separate figures for every Spanish property: the valor catastral, which is the base of the IBI and of the modelo 210 imputed income, and the valor de referencia, which since 2022 is the base of transfer tax and of inheritance and gift tax.
- Key dates
Modelo 210 deemed income: the window now opens on 1 April
From the 2026 accruals onwards, deemed income on modelo 210 can no longer be filed in January: Orden HAC/623/2026 opens the period on 1 April 2027 and closes it on 31 December 2027.
- Key dates
Modelo 210: 23 December to direct debit, 31 December to file
For deemed income on a Spanish home, the last day to set up a direct debit is 23 December, eight days before the 31 December filing deadline; after the 23rd the return can still be filed, but only paying by NRC or bank transfer.
- Key dates
Six Months to File Spanish Inheritance Tax, Five to Ask for More
Spanish inheritance tax is filed within six months of the death (art. 67.1.a of the ISD Regulation), and the six-month extension is only granted if it is applied for within the first five months (art. 68.4): the deadline to ask for more time falls first.
- What changed
What Changed in 2026 for Non-Resident Owners in Spain
From 2026 accruals a non-resident owner in Spain files deemed income between 1 April and 31 December of the following year, and rental income with tax to pay in the first twenty days of April, under Orden HAC/623/2026.
What you will find here
Tax news is the dated part of spainfiscal. Each entry covers a single change affecting non-residents or foreign property owners in Spain: what changed, when it applies from, who it affects and which rule says so, with a link to the official source.
An entry is not rewritten after it is published. If an error needs correcting or a later development needs adding, the page says so with its update date, so you always know what was known and when.
The difference from the guides is deliberate. A guide explains a whole subject and is kept current; a news entry records the moment something changed and points you to the guide that develops it. If you want to know how modelo 210 works or what you pay when you inherit a home, start with the guide; if you want to know what has changed this year, start with the most recent entries.
Every entry ends with what to do about it: a deadline to check, a document to request or a decision to make before a specific date.