Quel taux IRNR s'applique aux propriétaires français en Espagne ?

19 % flat for EU residents. Same as German owners — applied to imputed income (1.1 % or 2 % of cadastral value) for self-use, or to net rental income (after deductible expenses including notary fees, mortgage interest, depreciation, community fees, IBI, repairs) for let property.

Is my Spanish property included in the French IFI wealth tax?

Yes for residents of France — the IFI taxes worldwide real estate above €1.3 million, including your Spanish flat. Spanish patrimonio tax (Modelo 714) only applies to non-residents on Spanish-located assets above €700 000 (with regional variations); for most French residents with a holiday flat, the Spanish 714 doesn't trigger. The 1995 treaty doesn't cover wealth tax, so each side applies its own regime independently.

How do French inheritance tax and Spanish ISD interact?

Via the 1963 bilateral inheritance treaty (still in force). For Spanish-located real estate inherited by a French resident, Spain has primary taxing right (with the relevant CCAA bonificación applied), and France gives a credit limited to the Spanish tax actually paid. Net effect: in CCAAs with strong bonificación (Madrid 99 %, Andalucía 99 %), the French heir often pays only the small Spanish residue plus the French gap; in less generous CCAAs the Spanish bite can be 7-15 % before any French residual.

Are SCI structures recognised by Spanish tax law?

An SCI (Société Civile Immobilière) is treated as a non-resident entity in Spain. The Spanish-source rental or imputed income flows to the SCI as a non-resident company, taxed at 24 % unless the SCI is resident in an EU country and qualifies for the 19 % rate (most SCIs do). Capital gains on disposal of the underlying Spanish property are likewise taxed at the entity level. Practical advice: model both with-and-without SCI before structuring — the French civil benefits often outweigh the Spanish fiscal drag, but the maths is non-trivial.

Le visa nomade digital espagnol fonctionne-t-il pour les Français ?

EU citizens don't need a digital-nomad visa for residency rights — you can move to Spain and register without it. The fiscal angle is what matters: applying for the visa routes you to the 24 % flat IRPF on Spanish-source income up to €600 000 for 5 years (Beckham extension under Ley 28/2022). Whether that beats French tax depends on your French income level and bracket — French top marginal is higher than 24 % above ~€170 000, so high earners benefit; below that the French rate may already be lower.

Per land · France

Spansk skatt for French

Guiden for French: modelo 210, skatterepresentasjon, NIE og arv — fra en lisensiert colegiado på ditt språk.

Hva French eiere må vite

French residents are the third-largest European group buying property in Spain, concentrated in Catalonia and the Costa Brava. As EU residents the IRNR rate is the favourable 19 % with full deduction of expenses on rental income. The 1995 Spain-France treaty is one of the most established in Europe and resolves most double-taxation friction cleanly: Spanish-source property income is taxed only in Spain, and the French side gives full credit. The two recurring complications: (a) wealth tax — France has IFI on real estate, Spain has Modelo 714 patrimonio (only mandatory if your worldwide net wealth exceeds €700 000 + €300 000 vivienda habitual exemption, with regional variations), and (b) inheritance tax bilateral relief, which is via a 1963 treaty separate from the 1995 income treaty.

Vanligste tjenester for French

Skatteavtale mellom Spania og France

In force since: 1995
Status: in force
Dividend cap: 15%
Interest cap: 10%

Denne delen er informativ. Avtalens satser og fradrag avhenger av inntektsart, bostedsbevis og innleveringsprosedyre. I meldingen din bruker vi den reelle avtalesatsen.

Spesifikke spørsmål fra French

Quel taux IRNR s'applique aux propriétaires français en Espagne ?: 19 % flat for EU residents. Same as German owners — applied to imputed income (1.1 % or 2 % of cadastral value) for self-use, or to net rental income (after deductible expenses including notary fees, mortgage interest, depreciation, community fees, IBI, repairs) for let property.
Is my Spanish property included in the French IFI wealth tax?: Yes for residents of France — the IFI taxes worldwide real estate above €1.3 million, including your Spanish flat. Spanish patrimonio tax (Modelo 714) only applies to non-residents on Spanish-located assets above €700 000 (with regional variations); for most French residents with a holiday flat, the Spanish 714 doesn't trigger. The 1995 treaty doesn't cover wealth tax, so each side applies its own regime independently.
How do French inheritance tax and Spanish ISD interact?: Via the 1963 bilateral inheritance treaty (still in force). For Spanish-located real estate inherited by a French resident, Spain has primary taxing right (with the relevant CCAA bonificación applied), and France gives a credit limited to the Spanish tax actually paid. Net effect: in CCAAs with strong bonificación (Madrid 99 %, Andalucía 99 %), the French heir often pays only the small Spanish residue plus the French gap; in less generous CCAAs the Spanish bite can be 7-15 % before any French residual.
Are SCI structures recognised by Spanish tax law?: An SCI (Société Civile Immobilière) is treated as a non-resident entity in Spain. The Spanish-source rental or imputed income flows to the SCI as a non-resident company, taxed at 24 % unless the SCI is resident in an EU country and qualifies for the 19 % rate (most SCIs do). Capital gains on disposal of the underlying Spanish property are likewise taxed at the entity level. Practical advice: model both with-and-without SCI before structuring — the French civil benefits often outweigh the Spanish fiscal drag, but the maths is non-trivial.
Le visa nomade digital espagnol fonctionne-t-il pour les Français ?: EU citizens don't need a digital-nomad visa for residency rights — you can move to Spain and register without it. The fiscal angle is what matters: applying for the visa routes you to the 24 % flat IRPF on Spanish-source income up to €600 000 for 5 years (Beckham extension under Ley 28/2022). Whether that beats French tax depends on your French income level and bracket — French top marginal is higher than 24 % above ~€170 000, so high earners benefit; below that the French rate may already be lower.

Siste regelendringer som påvirker deg

The 1995 income treaty has been stable for three decades and no protocol revision is announced. The 1963 inheritance treaty is similarly settled. The trend to watch is the Spanish-French pension treatment for ex-functionnaires and SNCF retirees, which the 1995 treaty places only in the paying state — France has been clarifying that this exclusivity covers more pension schemes than the original drafters thought, generally a favourable signal for French retirees in Spain.

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