Resources · Guides
Guides
Plain-English guides, FAQs and a glossary for non-residents dealing with Spanish tax.
Buying & selling
Buying Property in Spain: Taxes & Costs Guide (Costa Blanca 2026)
How much tax do you pay buying a house in Spain? ITP 9% (reduced rates possible) on resale or 10% VAT + AJD 0.1–1.4% on new-build in the Comunidad Valenciana, plus notary, registry and NIE. Costa Blanca guide for foreign buyers.
Buying & selling
Buying Property in Spain: Pitfalls Foreign Buyers Miss (2026)
Buying property in Spain? The costly pitfalls are fiscal: NIE timing, the Catastro reference value, the 3% retention, plusvalía, IBI debts and modelo 210.
Buying & selling
New Build Property in Spain: Taxes, Guarantees and Steps (2026)
New build property in Spain: 10% IVA, 1.4% or 0.1% AJD, guarantees when buying off plan, LOE warranties, non-residents, self-build and obra nueva deeds.
Buying & selling
Selling Property in Spain as a Non-Resident 2026: 3% Retention, Modelo 211 and Calculator
Selling property in Spain as a non-resident? The buyer withholds 3% on modelo 211 and you pay 19% on the gain on modelo 210, plus plusvalía. Use the calculator.
Non-resident tax
Modelo 210: Spanish Non-Resident Property Tax 2026 Guide
Modelo 210 explained for 2026: deemed income of 1.1% or 2% of cadastral value, 19% for EU/EEA residents and 24% for the rest, new deadlines and surcharges.
Paperwork & permits
How to Get a Spanish NIE in 2026: €9.84 Fee and EX-15
A Spanish NIE costs €9.84 in 2026 (form 790-012) and is decided in 5 days. How foreigners and EU citizens apply: EX-15, consulate or power of attorney.
Inheritance
Inheritance Tax in Valencia 2026: Calculator and Guide
Inheritance tax in Valencia for residents and non-residents: a €100,000 reduction per heir, a 99% credit for spouse and children, 6 months to file. Calculator.
Non-resident tax
Spain Non-Resident Rental Income Tax 2026: Calculator and Licence
Tax on rental income in Spain for non-residents: 24% of gross rent outside the EU/EEA, 19% of net rent inside it. €12,000 of rent: €2,880 or €1,520. Calculator.
Reporting & compliance
Modelo 720 and 721 in Spain 2026: assets held abroad
The modelo 720 declares foreign accounts, securities and property when one category tops €50,000. The window closes on 31 March. The 150% fine is repealed.
Self-employment
How to Become an Autónomo in Spain as a Foreigner 2026
Registering as autónomo in Spain in 2026: modelo 036 before you trade, RETA sign-up, the €205.88 minimum monthly quota and the €80 flat rate, rolled over pending a Budget.
Reporting & compliance
Wealth Tax in Spain for Non-Residents: Modelo 714 Explained
Non-residents pay wealth tax only on assets in Spain: €700,000 exempt minimum, no €300,000 home relief, state scale 0.2%–3.5%, modelo 714 due April–June.
Buying & selling
Modelo 211: the Buyer’s 3% Retention in Spain Explained
Buying from a non-resident seller in Spain? You must withhold 3% of the price and file modelo 211 within one month. Who files, how, exceptions and risks.
Buying & selling
Plusvalía Municipal in Spain Explained for Foreign Owners
What plusvalía municipal taxes, who pays it, the two calculation methods after STC 182/2021, deadlines, inheritances and how it meets the 3% retention.
Non-resident tax
Modelo 210 Deadlines 2026: Complete Non-Resident Calendar
All modelo 210 deadlines for 2026-2027 by income type: deemed income, rental, nil and refund returns, sales, direct-debit cut-offs and late-filing surcharges.
Buying & selling
ITP Transfer Tax Valencia 2026: Calculator, Rates and Deadline
Calculate ITP on a resale home in Valencia, Alicante or Castellón: 9% from 1 June 2026, 11% above €1M, reduced rates, reference value and one-month deadline.
Reporting & compliance
Spanish Tax Residency 2026: the 183-Day Rule and a Calculator
Art. 9.1 LIRPF: you are Spanish tax resident after more than 183 days in Spain or with your main economic interests here. Day calculator; tax certificate.
Buying & selling
Catastro Reference Value: Why You Pay Tax on More Than You Paid
What the Catastro reference value is, why it sets the ITP and inheritance tax base since 2022, the taxes it does not govern, and how to claim a refund.
Reporting & compliance
Fiscal Representative in Spain for Non-Residents: When It Is Compulsory
When Spanish law really forces a non-resident to appoint a fiscal representative, the €2,000 fine, who answers for the debt, and why notifications decide it.
Non-resident tax
Double Taxation Relief and the Modelo 210: How the Treaty Works
How a tax treaty splits taxing rights over Spanish property and income, the residence certificate you need, and how relief is claimed on modelo 210.
Buying & selling
IBI and Local Property Taxes on the Costa Blanca
What IBI taxes, who owes it on 1 January, the debt that follows the property, cadastral value errors, surcharges, SUMA and what happens if you do not pay.
Inheritance
Spanish Wills and the EU Succession Regulation: Which Law Governs Your Estate
Which law governs your estate when you own property in Spain: habitual residence, the art. 22 choice of national law, forced heirship and the Spanish will.
Inheritance
Inheriting a Property in Spain: the Step-by-Step Guide for Heirs Abroad
From death certificate to Land Registry: the Madrid certificates, NIE, notarial acceptance, the six-month inheritance tax clock and plusvalía municipal.
Inheritance
Usufruct and Bare Ownership in Spain: 2026 Calculator and Tax Guide
Calculate bare ownership in Spain: a life usufruct is worth 70% under age 20, minus 1 point per year of age (19% at 70), never below 10%. Who pays, and when.
Non-resident tax
The 3% Special Levy on Spanish Property Held by Non-Resident Entities
The 3% annual levy on Spanish property owned by non-resident entities: who pays, the cadastral base, the art. 42 exemptions, form 213 and the ways out.
Reporting & compliance
Years of Unfiled Modelo 210: What Really Happens and How to Fix It
Never filed the modelo 210 on your Spanish home? The surcharges, the four-year limit, why filing first avoids penalties, and a full worked example.
How to choose your guide
Each guide covers a complete subject for foreign owners and residents in Spain, with the figures, the deadlines and the rule that sets them. To find yours, think about the situation you are in:
- Buying: the taxes on a purchase, ITP in the Valencia region, the Catastro reference value, new builds, the NIE and the most common buyer mistakes.
- Owning or letting a home: IRNR and modelo 210, holiday lets, the calendar of deadlines, double taxation and how to catch up on late returns.
- Selling: the tax on the gain, the withholding the buyer makes with modelo 211 and the municipal plusvalía.
- Inheriting: inheritance tax in the Valencia region, the steps to inherit a home, the Spanish will and usufruct.
- Residence and yearly obligations: the 183-day rule, the fiscal representative, modelo 720, wealth tax, IBI and registering as autónomo.
They all follow the same order: a short answer first, then the detail with examples, the frequently asked questions and the official sources. If your case does not fit any of them, write to us and we will tell you where to start.