Property taxes for non-residentes in Spain in 2026
Property taxes for non-residents with homes in Spain
Owning a second home in Spain involves a number of tax obligations even if you normally live in another country, use the property only during your holidays or even leave it empty throughout the year.
These obligations do not affect foreigners only. A Spanish citizen who is tax resident in another country may also be taxed in Spain as a non-resident for a property located in Spanish territory.
Therefore, for tax purposes, the most important factor is not the owner's nationality but where the owner is tax resident.
In this article, we explain in simple terms the main taxes that may affect a person who is not tax resident in Spain, whether Spanish or foreign, and who owns a second home in Spain.
We also explain the differences depending on whether you are tax resident in a country of the European Union or European Economic Area, or in a country outside this area.
Important: we are not tax specialists or tax advisers. This article is intended solely as an informative and concise summary of the main tax obligations currently in force. Every personal situation may be different, so we recommend consulting a tax adviser before filing any return or making a tax-related decision.
1. IBI: a tax paid by every property owner
Every owner of a property in Spain should take into account the Impuesto sobre Bienes Inmuebles, commonly known as IBI.
It is a municipal property tax payable simply because you own the property, regardless of whether you live in it, use it for only a few weeks, leave it empty or rent it out.
The amount depends mainly on the property's cadastral value and the rate established by each local council, so the amount may vary from one municipality to another.
Normally, the local council itself issues the corresponding bill and the owner can pay it directly or arrange payment by direct debit from a bank account.
In certain municipalities there may also be surcharges relating to properties that legally qualify as permanently unoccupied.
This does not mean that every second home that remains empty for part of the year is automatically considered a permanently unoccupied property.
Form or payment method: there is no Spanish Tax Agency form. IBI is paid using the bill issued by the corresponding local council.
2. Municipal charges and waste collection charges
In addition to IBI, there may be other municipal charges or levies associated with the property.
One of the most common relates to the collection, transport and treatment of waste.
Spanish national legislation requires local authorities to establish a specific charge or levy reflecting the cost of waste management, but how it is calculated, any possible reductions and who must pay it depend on each municipality's local regulations.
There is therefore no single amount applicable throughout Spain.
These charges may affect properties used by their owners as well as rented properties or homes used for holiday accommodation.
Form or payment method: there is no general Spanish Tax Agency form. Payment is made according to the procedure established by each local council.
3. If you do not rent out the property
This is one of the taxes that most surprises many non-resident property owners.
If you are not tax resident in Spain and own a property in Spain for your own use, for holidays or simply leave it empty, you may have to pay Non-Resident Income Tax (IRNR).
Even though you have not received any actual income from the property, the Spanish Tax Agency considers that there may be what is known as imputed property income.
In other words, owning a second home in Spain can create a tax obligation even if you receive no rental income.
The imputed income is calculated by applying a percentage to the property's cadastral value.
As a general rule, 1.1% of the cadastral value applies when the conditions established by the regulations regarding its revision, modification or determination through a collective valuation procedure within the legally established period are met.
In other cases, the general percentage is 2%.
The corresponding IRNR tax rate is then applied to the resulting amount.
Currently, the general rate is:
19% for tax residents of European Union countries, Iceland, Norway and Liechtenstein.
24% for other taxpayers.
What matters, therefore, is not the owner's passport but their tax residence.
For example, a Spanish citizen who is tax resident in Germany may fall within the regime applicable to EU tax residents.
By contrast, a Spanish citizen who is tax resident in the United Kingdom or the United States will generally fall within the regime applicable to other taxpayers.
Required form: Modelo 210 for Non-Resident Income Tax.
4. What happens if you personally use the property?
Personally using the property during your holidays does not remove the previous obligation.
If you own a second home in Spain and visit, for example, for four weeks a year, the property remains at your disposal during the period in which it is not rented.
There may therefore be imputed property income.
The same applies if you do not visit Spain at all during the year and the property remains empty.
For IRNR purposes, both a property intended for the owner's own use and an empty urban property may generate imputed income.
It is therefore important to understand that not renting out a property does not mean that there is no income tax obligation associated with it.
Required form: Modelo 210.
5. What happens if you rent out the property?
When a non-resident owner receives income from renting a property located in Spain, that income must be taxed in Spain through Non-Resident Income Tax.
There is an important difference depending on the owner's country of tax residence.
Owners who are tax resident in the European Union, Iceland, Norway and Liechtenstein, provided the relevant requirements are met, may deduct certain expenses directly related to the rental income obtained.
Among other conditions, the direct relationship between those expenses and the income obtained in Spain must be demonstrated.
The general applicable tax rate is 19%.
For owners who are tax resident in other countries, taxation is generally different: the general rate is 24%, and the same expense deduction regime does not apply.
For this reason, two owners receiving exactly the same amount for renting similar properties may ultimately pay different amounts depending on where they are tax resident.
Required form: Modelo 210.
6. Long-term rental
If you are not tax resident in Spain and rent your property to a person who uses it as their habitual residence, the income obtained must also be declared through IRNR.
It is important not to confuse the tax advantages that may exist under Spanish personal income tax, IRPF, for tax residents in Spain with the rules applicable to owners taxed under IRNR.
The reductions available under IRPF for certain rentals used as a habitual residence should not be assumed to apply to non-resident owners. IRNR legislation and the administrative interpretation exclude these reductions for non-resident taxpayers.
However, as explained above, certain EU/EEA tax residents may deduct particular expenses directly linked to rental income, provided the relevant conditions are satisfied.
Regarding VAT, the rental of a property used exclusively as a home is, as a general rule, exempt from VAT.
This means that in a normal residential rental, the owner does not add VAT to the monthly rent paid by the tenant.
Required form for declaring the rental income: Modelo 210. In an ordinary residential rental exempt from VAT, no VAT return is filed solely because of this rental.
7. Temporary or seasonal rental
If the property is rented for several months, for example to someone coming to Spain for work, studies or a temporary stay, the income obtained must also be declared.
For the non-resident owner, this income remains subject to Non-Resident Income Tax.
Therefore, the income obtained during the period in which the property is rented is taxed under IRNR.
In addition, if during another part of the year the property becomes available to the owner again, those days may generate imputed property income.
It is therefore perfectly possible for the same property to generate two types of taxable income within the same year:
Actual income during the periods in which it is rented and imputed income during the periods when it remains at the owner's disposal.
Regarding VAT, when the property is used exclusively as a dwelling and hotel-type services are not provided, the rental may be exempt from VAT. The specific situation must be assessed according to the contract and the actual use of the property.
Required form: Modelo 210. If the rental is exempt from VAT, no VAT return is filed solely because of that rental.
8. Tourist or holiday rental
If you rent your property to tourists for days or weeks, you must also declare the income obtained.
For a non-resident owner, this income is generally taxed through Non-Resident Income Tax.
The differences according to the owner's tax residence remain:
19% for tax residents of the European Union, Iceland, Norway and Liechtenstein.
24% for other taxpayers.
However, with tourist rentals another issue must also be considered: VAT.
If you simply make the property available to guests and do not provide services characteristic of the hotel industry, tourist accommodation is generally exempt from VAT.
For example, the Spanish Tax Agency explains that cleaning solely before arrival and after departure, changing bed linen on arrival and departure or carrying out repairs and maintenance on the property are not, by themselves, considered services characteristic of the hotel industry.
The situation changes when hotel-type services are provided during the stay, such as periodic cleaning of the accommodation, periodic changing of bed linen and towels, reception and continuous customer assistance or other similar services.
In these cases, the accommodation may be subject to VAT at the reduced rate of 10%.
In addition to tax obligations, the owner must check the tourist accommodation rules of the autonomous community and municipality where the property is located, as licences, registrations, administrative requirements and, depending on the location, tourist taxes or charges may apply.
Required form: Modelo 210 to declare rental income. If VAT must also be charged because hotel-type services are provided, VAT is declared using Modelo 303.
9. What happens if the property is rented for only part of the year?
This is probably one of the most common situations among owners of second homes in Spain.
Imagine that you use your property during the winter, rent it out during July and August and keep it available for your own use during the rest of the year.
For tax purposes, you should not choose between declaring the rental income and declaring imputed income.
You must take both situations into account.
For the days during which the property is rented, you must declare the rental income actually received.
For the remaining days during which the property is again available to its owner, imputed property income may have to be declared.
For example, if a property is rented for 90 days and available to the owner during the remaining 275 days of the year, taxation is calculated taking both periods into account.
The Spanish Tax Agency has specifically included fields in the new Modelo 210 to indicate the number of days during which the property is rented or available to its owner.
Required form: Modelo 210, both to declare rental income and to declare the imputed income corresponding to the period during which the property was available to the owner.
10. Modelo 210 and the new deadlines from 2026
Modelo 210 is therefore the main tax form that a non-resident owner of a property in Spain should know.
Some filing deadlines were changed in June 2026.
For imputed property income corresponding to 2026, the filing period will run from 1 April to 31 December 2027.
This applies, for example, to an owner who kept the property empty during 2026 or used it personally.
For rental income obtained during 2026, where the option is taken to group the income annually, the new filing and payment period will be during the first 20 calendar days of April 2027.
There are transitional rules for certain rental income from 2026 that is declared individually, so it is advisable to check the applicable deadline before filing.
Required form: Modelo 210.
11. Summary according to how the property is used
If you leave the property empty, you should take into account IBI, the corresponding municipal charges and, normally, IRNR on imputed property income.
If you use the property for your holidays, the situation is similar: IBI, municipal charges and IRNR on imputed property income.
If you rent it out as a long-term residence, you must pay IBI and the corresponding charges and declare the rental income through IRNR.
If you rent it temporarily, you will be taxed on the income obtained during the rental period and there may also be imputed property income for the days when the property becomes available to you again.
If you rent it as tourist or holiday accommodation, you must declare the income through IRNR and also check whether the rental is exempt from VAT or whether VAT must be charged because of the services provided.
In all these cases, the key issue is to analyse how the property has been used during each period of the year.
12. Tax residence matters, not nationality
The tax obligations described in this article do not apply only to foreigners who own a property in Spain.
They may also affect Spanish citizens who have moved their tax residence to another country while keeping a second home in Spain.
For example, a Spanish citizen who is tax resident in Germany and owns a property in Spain may be taxed here as a non-resident.
A French citizen who is tax resident in France may be in a similar situation.
And a Spanish citizen who is tax resident in the United Kingdom may also be taxed in Spain as a non-resident despite retaining Spanish nationality.
For this reason, expressions such as “European owner” or “non-European owner” can be confusing.
For tax purposes, it is much more accurate to talk about tax residence.
13. When can the Spanish Tax Agency consider you tax resident in Spain?
Everything explained above is based on one fundamental premise: that you are genuinely not tax resident in Spain.
Tax residence does not depend simply on nationality, owning a property in Spain or being registered with a Spanish municipality.
As a general rule, a person may be considered tax resident in Spain when they remain in Spanish territory for more than 183 days during the calendar year.
Other criteria also exist, including whether the main centre or base of their activities or economic interests is located in Spain.
Furthermore, when two countries consider the same person to be tax resident in their territory, it may be necessary to refer to the double taxation agreement signed between those countries.
For this reason, someone who spends long periods in Spain should not automatically assume that they continue to be a non-resident for tax purposes.
14. What if you become tax resident in Spain?
If you become tax resident in Spain, your tax situation changes.
In that case, you may become liable for Spanish Personal Income Tax (IRPF) and the same rules explained in this article for non-resident owners will no longer apply in exactly the same way.
It is therefore essential to determine the owner's tax residence correctly before calculating the taxes associated with the property.
A second home can generate taxes even if it is not rented out
This is probably the most important point for any non-resident owner to understand:
Not renting out a property does not necessarily mean that no tax is payable in Spain.
A second home may generate IBI, municipal charges and IRNR even if it remains empty throughout the year or is used only for holidays.
When the property is rented, the income obtained must also be declared.
And when it is used for tourist accommodation, it is also necessary to determine whether the services provided make the accommodation subject to or exempt from VAT.
In practice, for a non-resident owner of a second home, Modelo 210 will be the tax form that appears most frequently.
Therefore, before deciding whether to keep a property exclusively for personal use, rent it throughout the year, rent it for only a few months or use it for tourist accommodation, it is advisable to understand the tax obligations associated with each option.
Official sources
This article has been prepared primarily using official information from the Spanish Tax Agency (AEAT) concerning Non-Resident Income Tax, imputed property income, property rentals, Modelo 210 and VAT applicable to residential and tourist accommodation.
The legislation published in the Spanish Official State Gazette (BOE) has also been consulted, including IRNR legislation and the changes to Modelo 210 introduced in 2026, as well as waste regulations and official information relating to IBI.
Important notice: we are not tax specialists or tax advisers. This article is intended solely to provide a simple and concise summary of the main tax obligations associated with a property in Spain whose owner is not tax resident in Spain. Regulations may change and every personal situation may have particular circumstances, so we always recommend consulting a qualified tax adviser.
Information reviewed as of 19 September 2026.
