What is the IRNR and how to file it if you own a house in Spain?

If you own a house in Spain but do not live here habitually, it is likely that you have to pay a specific tax. This is the Non-Resident Income Tax (IRNR), which affects individuals who obtain income or own a property in Spain without being tax residents in the country.

For many foreign owners, the Spanish tax system can be complex at first. For this reason, from Fotocasa we explain what the IRNR is, who must file it, how much is paid, what the deadlines are and how it is processed step by step before the Spanish Tax Administration (Hacienda).

Taxes for Foreigners Buying Property in Spain

What is the IRNR and what is it for?

The IRNR (Impuesto sobre la Renta de No Residentes) is the tax that must be paid by people who do not reside fiscally in Spain but obtain income in Spanish territory.

In the case of a property, that income can be:

• Rental income.
• An imputed income, even if the property is not rented.

This tax is regulated by Spanish fiscal regulations and is managed through the Agencia Tributaria (Tax Agency), which is the public body responsible for collecting taxes in Spain. The IRNR is one of the costs associated with owning a home in Spain that must be taken into account if we are non-resident foreigners.

Who has to file the IRNR if they own a property in Spain?

The IRNR must be filed by individuals who:

• Are not tax residents in Spain and are owners of a property located in Spain.
• Obtain income in Spain (for example, from rent).
• Or have a property in their name, even if they do not rent it out.

In other words, if we are foreigners and have a house in Spain but do not live here habitually, it is very likely that we will have to file this tax.

What is considered being a non-resident?

In Spain, tax residence does not depend on nationality, but on where one lives and pays taxes.

An individual is considered a tax resident in Spain when any of these criteria are met:

• They stay for more than 183 days during the calendar year in Spanish territory.
• They have the main core or base of their activities or economic interests in Spain, directly or indirectly.
• Their legally non-separated spouse and dependent minor children habitually reside in Spain.

If none of these criteria are met, the person is considered a non-tax resident in Spain.

This means that even if we have a property in Spain, if we habitually live in another country and pay taxes there, we will have non-resident status in Spain and must declare here only the income obtained in Spanish territory.

How much is paid for the IRNR?

The amount to be paid depends on several factors:

• Whether the property is rented or not.
• The country of residence of the owner.
• The base on which the tax is calculated.

How to apply for an NIE to buy property in Spain step by step

IRNR tax rate: how much do you have to pay?

When the property is rented, the tax is calculated on the income obtained. This tax is regulated by Real Decreto Legislativo 5/2004, de 5 de marzo (Royal Legislative Decree 5/2004, of March 5).

The general tax rate is:

• You pay 19% if you reside in a country of the European Union, Iceland, Norway, or Liechtenstein.
• You pay 24% if you reside outside of those territories.

These rates are applied to the corresponding base in each case.

Can I rent out my home in Spain while living abroad?

How is it calculated if the property is not rented?

If the property is empty and does not generate income, it does not mean that you do not have to declare it.

In that case, an imputed income is declared, which is calculated by applying a percentage (usually 1.1% or 2%) to the cadastral value (valor catastral) of the property.

The corresponding rate is then applied to that base:

• 19% if you reside in the EU, Iceland, Norway, or Liechtenstein.
• 24% if you reside outside.

In other words, even if the property is not rented out, tax regulations consider that there is a theoretical income that must be taxed.

What is the deadline for filing the IRNR?

The deadline for filing the IRNR depends on the type of income being declared. Not all cases are filed on the same date.

The declaration is made using Model 210 (Modelo 210), and the calendar changes depending on whether we are talking about a rental, an empty property, or the sale of the property.

If the property is rented

When obtaining rental income, the declaration is submitted quarterly.

The deadlines are:

• From April 1 to 20 (income from the first quarter).
• From July 1 to 20 (second quarter).
• From October 1 to 20 (third quarter).
• From January 1 to 20 (fourth quarter).

That is, each calendar quarter is declared separately.

If the property is not rented (imputed income)

When the property is not rented, an imputed income is declared.

In this case, the filing is annual.

Model 210 must be filed during the following calendar year corresponding to the imputed income.

For example, the imputed income for one year is declared during the following year.

If the property is sold

If a sale of the property occurs and there is a capital gain, the general filing period is three months from the end of the period for paying the withholding tax practiced on the sale.

The costs to consider when maintaining a home in Spain as a non-resident foreign buyer

How to file the IRNR step by step?

The IRNR is filed using Model 210 (Modelo 210), which is the official form to declare this tax.

What is Model 210?

Model 210 is the document that non-residents must use to declare:

• Income obtained in Spain.
• Yields derived from rentals.
• Imputed income from urban properties.

Each type of income may require an independent declaration.

The filing can be done:

• Online (telematic filing).
• On paper, in certain cases.

What is the Agencia Tributaria?

The Agencia Estatal de Administración Tributaria (AEAT), commonly known as the Agencia Tributaria (Tax Agency), is the Spanish public body responsible for managing and collecting taxes.

It is the equivalent of the fiscal authority or tax office in other countries.

IRNR tax returns are filed with this entity.

Below, we will look at how to file the IRNR step by step, both online and in paper format.

Step 1: Accessing Model 210

The first step is to obtain the official Model 210 form (Modelo 210).

This can be done:

• Through the e-Office (sede electrónica) of the Agencia Tributaria, by filling it out online.
• By generating the form for submission on paper.

The following information must be indicated on the form:

• Taxpayer identification details.
• Property details.
• Type of income being declared (rental, imputed income, capital gain, etc.).
• Tax base (base imponible).
• Applicable tax rate (19% or 24%).
• Result of the self-assessment.

Step 2: Calculating the tax

The Model 210 is a self-assessment (autoliquidación). This means that the taxpayer themselves calculates the amount to be paid by applying the corresponding percentage to the tax base.

The result can be:

• To be paid (A ingresar).
• Zero.
• To be refunded (A devolver), if applicable.

Step 3: Choosing the filing method

Online filing (telematic)

Online submission is carried out through the e-Office of the Agencia Tributaria.

It allows you to:

• Submit the model directly.
• Make the payment electronically.
• Obtain an immediate proof of filing.

It is necessary to identify yourself electronically using the systems accepted by the Agencia Tributaria (such as a digital certificate or Cl@ve).

Filing on paper

In some cases, the model can be submitted on paper.

The general procedure is:

1. Complete Model 210.
2. Obtain the payment document.
3. Make the payment at a collaborating entity (bank).
4. Submit the corresponding form.

The Agencia Tributaria provides specific instructions on how to generate the valid form for paper submission.

Step 4: Making the payment

If the result is “to be paid”, the payment can be made:

• By bank transfer through collaborating entities.
• Through the payment systems enabled in the e-Office.

The procedure may vary slightly depending on whether it is filed online or on paper.

In the event that a refund is due, the form also allows you to request it by indicating the corresponding bank account.

Summary of how to file Model 210 step by step

If we own a property in Spain and are not tax residents:

1. We determine what type of income we must declare.
2. We calculate the tax base.
3. Apply the 19% or 24% according to our tax residence.
4. Complete Model 210.
5. We submit it online or on paper within the corresponding deadline.
6. We make the payment if the result is “to be paid”.

At Fotocasa, we remind you that although the system may seem complex at first, the procedure is structured and the Agencia Tributaria publishes detailed instructions for each step.