spainfiscalspainfiscal

Bronnen · FAQ

FAQ

Heldere gidsen, FAQ's en een woordenlijst voor niet-ingezetenen in het Spaanse belastingstelsel.

IRNR / Modelo 210

Who needs to file Modelo 210?
Every non-resident who owns Spanish real estate or earns Spanish-source income (rental, dividends, interest) files Modelo 210. The threshold is zero — there is no minimum income before the filing obligation triggers. Annual return for imputed rental on owned property; quarterly return for actual rental income.
When is the Modelo 210 deadline?
31 December of the year after the income year for imputed-income filings. Quarterly rental filings are due by the 20th of the month after each quarter end (20 April, 20 July, 20 October, 20 January).
What is the IRNR rate for EU vs non-EU residents?
19 % flat for EU/EEA residents (with full rental-expense deduction). 24 % flat for non-EU including post-Brexit UK (no rental-expense deduction allowed — gross income is taxed). The rate applies to imputed and actual rental income alike.
How is the imputed rental income calculated?
1.1 % of the cadastral value if the value was revised after 1994; 2 % otherwise. Multiply by the ownership percentage and the number of days the property was at your disposal in the year. The rate (19 % or 24 %) is then applied to that base.
What rental expenses are deductible?
For EU/EEA residents only: mortgage interest, repairs and maintenance, depreciation (3 % of construction value annually), community fees, IBI, insurance, agent commissions, supplies paid by the landlord, and bad debts. Non-EU residents (including UK) cannot deduct any of these — the full gross is taxed at 24 %.
What's the penalty for not filing Modelo 210?
AEAT can issue a parallel assessment within 4 years (general statute of limitations) and add interest plus a 50 %-150 % penalty depending on whether they consider the omission negligent or intentional. Spontaneous late filing (without prior AEAT prompt) only triggers a 1 %/month surcharge for up to 12 months — far cheaper than waiting to be caught.
Do I need a fiscal representative in Spain?
Mandatory only when you have a permanent establishment in Spain or AEAT specifically requires it. Strongly recommended otherwise — AEAT notifications are sent to a Spanish address in Spanish, and missed notifications produce automatic penalties. We provide the role for €149/year and forward every AEAT letter to you.
My partner and I co-own. Do we file one Modelo 210 each?
Yes — each co-owner files their own Modelo 210 for their ownership share. The base imponible (1.1 % or 2 % of cadastral value) is multiplied by the ownership percentage. Joint filing is not allowed under IRNR.

NIE & immigration

How do I get a NIE?
Apply via Form EX-15 + tasa 9.96 € (Modelo 790 código 012) at any Oficina de Extranjería or via the Spanish consulate in your home country. EU citizens get an NIE comunitario; third-country nationals need additional documentation (passport apostille, justification of purpose, proof of economic means in some cases).
How long does NIE processing take?
EU citizens: typically 1-3 weeks once you have the cita previa. Non-EU: 4-12 weeks depending on country and consulate workload (UK 4-6 weeks, US 6-8, Russia/India 8-12). The cita previa wait is the main bottleneck — book it before any other step.
What's the difference between NIE, TIE, and residency?
NIE is just an identification number for fiscal/legal purposes (no residency rights). TIE (Tarjeta de Identidad de Extranjero) is the physical residency card for non-EU residents. Residencia is the legal right to live in Spain — granted to EU citizens automatically and to non-EU via specific visa pathways (work, family, non-lucrative, golden visa, digital nomad).

Inheritance (ISD)

How long do I have to file the inheritance tax return?
6 months from the date of death, extendable once by 6 more if requested before the original deadline ends. Filing is via Modelo 650 at the CCAA where the deceased was last resident (or where the Spanish-located property is, for non-resident causantes).
How much inheritance tax do I pay in Spain?
It depends entirely on the CCAA. Madrid and Andalucía bonifica 99 % for groups I-II (descendants, spouse, ascendants), so heirs pay almost nothing on residue. Cataluña, Asturias and ComunidadValenciana are stricter (effective rate 7-30 %). The state tariff is the same everywhere; CCAA bonificación is the variable.
I am a non-resident heir. Which CCAA bonificación applies?
After STJUE 3-9-2014 + Ley 26/2014, non-resident heirs of EU/EEA states can elect the CCAA where the most valuable Spanish-located asset is. So a German heir of Madrid property can apply Madrid 99 % bonificación, not the punitive state tariff. Non-EU/EEA heirs are still locked into the state tariff under Spanish law (currently being challenged).
What's the inheritance reduction on vivienda habitual?
95 % reduction on the value of the deceased's vivienda habitual (LISD art. 20.2.c), capped at €122 606,47 per heir. Available to spouse, descendants and ascendants if the heir holds the property for at least 10 years after the inheritance. Most CCAAs apply the state reduction; some (Cataluña) have variations.

Property purchases

What is the ITP rate when buying second-hand property?
Madrid 6 %, Comunidad Valenciana 10 %, Cataluña 10 %, Andalucía 7 %, Galicia 8-10 % depending on price, País Vasco 4 %. Each CCAA also offers reductions for first home, large families, young buyers, etc. — these can drop the effective rate by 2-5 points.
Do I pay IVA or ITP on a property purchase?
IVA + AJD on new-build (vivienda nueva, first transfer from developer). ITP on second-hand (vivienda usada, all subsequent transfers). The tax is paid by the buyer in both cases. IVA on residential is 10 %, AJD 1-1.5 % depending on CCAA.
Do I pay plusvalía municipal if I sold at a loss?
No — STC 182/2021 invalidated the obligation to pay plusvalía municipal when there is no real gain. Post-2021 the taxpayer can elect between the objective method (coefficient × cadastral value) and the real-gain method (sale price − purchase price), and pays the lower one. If there is a real loss, the cuota is zero.
What's the 3 % retention when a non-resident sells Spanish property?
When a non-resident sells Spanish real estate, the buyer must withhold 3 % of the sale price and pay it directly to AEAT via Modelo 211 within 1 month. This is a retention on account of the seller's eventual capital-gain tax (Modelo 210), not a standalone tax. If the gain is below the retention amount, the seller files a refund claim.

Autónomo

How much is the monthly Seguridad Social cuota for autónomos?
Tarifa plana €80/month for the first year if you qualify (first-time autónomo, no prior alta in 2 years). After year 1 the cuota scales by net income tier — typical second-year cuota is €230-320/month. Monthly direct debit from your nominated Spanish bank account.
What quarterly filings does an autónomo have?
Modelo 130 (IRPF — 20 % of net profit) and Modelo 303 (IVA repercutido minus IVA soportado), both due by the 20th of the month after each quarter end. Plus Modelo 100 annually (April-June) consolidating the year. Some sectors (medical, education, financial) are IVA-exempt and skip Modelo 303.

General fiscal

When am I considered a Spanish tax resident?
You become a Spanish tax resident if any of three tests is met: (1) you spend >183 days in Spain in a calendar year (sporadic absences count as presence unless you prove tax residency elsewhere), (2) your main centre of economic interests is in Spain, or (3) your spouse and minor children habitually reside in Spain. Once resident you owe IRPF on worldwide income, not just Spanish-source.
What's the Beckham Law and who qualifies?
Special tax regime under IRPF art. 93 — newly-resident taxpayers can elect a 24 % flat rate on Spanish-source income up to €600 000 (47 % above) for 5 years instead of the progressive resident bracket. Originally for elite athletes; Ley 28/2022 extended it to remote workers and qualified professionals. Particularly attractive for high earners moving to Spain.
When do I need to file Modelo 720?
Required for Spanish tax residents whose foreign assets exceed €50 000 in any of three categories (bank accounts, listed securities/funds, real estate) at year-end or during the year. Filed annually by 31 March. The 2022 ECJ ruling struck down the disproportionate penalties, but the filing obligation itself stands; current sanctions are the standard ones for informational returns.
How does the double-taxation credit work?
Spain (or the partner country) gives a credit for the foreign tax actually paid, capped at the Spanish tax that would otherwise apply on the same income. So you pay the higher of the two systems, never more. The credit needs documentation: foreign tax certificate + corresponding income line + proof of payment. Without paperwork the credit is denied.
When do I owe wealth tax (Modelo 714)?
Resident: net worldwide wealth above €700 000 (state minimum, CCAAs can modulate) plus €300 000 vivienda habitual exemption. Non-resident: same €700 000 minimum but applied only to Spanish-located assets. Some CCAAs (Madrid, Andalucía) bonifica the entire patrimonio at 100 % effectively, so residents there don't pay even with high net worth.
What's the difference between IRPF and IRNR?
IRPF taxes residents on their worldwide income with progressive brackets (19-47 %+, varies by CCAA). IRNR taxes non-residents on Spanish-source income at flat rates (19 % EU/EEA, 24 % non-EU). The two are mutually exclusive — you are either resident (IRPF) or non-resident (IRNR) for a given tax year, never both.
Can I pay AEAT from a foreign bank account?
Yes via SEPA direct debit if your foreign bank is in the SEPA zone (EU + EEA + UK + Switzerland). Outside SEPA, you need a Spanish bank account or pay via your fiscal representative's account. Manual SWIFT transfer is technically possible but AEAT discourages it (longer settlement, occasional credit-allocation issues).
What's the digital certificate vs Cl@ve?
Both are electronic identification methods for Spanish public administrations. Digital certificate (FNMT or DNIe) is a permanent file installed on your device — works for any procedure. Cl@ve is a username/password+SMS system — easier to set up but with narrower coverage (most AEAT, Seguridad Social, INSS procedures work). Most operators have both.
How does AEAT notify me of tax procedures?
By default, electronically via the DEH (Dirección Electrónica Habilitada) if you have a digital certificate or Cl@ve, or by certified mail to your registered fiscal address. Once you opt into electronic notification (or once it becomes mandatory for your taxpayer category), you have 10 calendar days to read the notification before it is auto-rejected and presumed delivered. A missed notification can trigger automatic penalties.