{"id":101060,"date":"2026-04-07T08:30:21","date_gmt":"2026-04-07T06:30:21","guid":{"rendered":"https:\/\/www.fotocasa.es\/fotocasa-life\/?p=101060"},"modified":"2026-04-07T08:30:21","modified_gmt":"2026-04-07T06:30:21","slug":"irnr-tax-spain-non-residents","status":"publish","type":"post","link":"https:\/\/www.fotocasa.es\/fotocasa-life\/buyers\/irnr-tax-spain-non-residents\/?lang=en","title":{"rendered":"What is the IRNR and how to file it if you own a house in Spain?"},"content":{"rendered":"

If you own a house in Spain but do not live here habitually<\/a>, 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.<\/strong><\/p>\n

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).<\/p>\n

\"Taxes<\/a><\/div><\/div>

Taxes for Foreigners Buying Property in Spain<\/a><\/h3><\/div><\/div><\/section><\/span><\/p>\n

What is the IRNR and what is it for?<\/h2>\n

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.<\/p>\n

In the case of a property, that income can be:<\/p>\n

    \n
  • Rental<\/strong> income.<\/li>\n
  • An imputed<\/strong> income, even if the property is not rented.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

    Fotocasa is the expert real estate portal if you are looking for your home in Spain and want to resolve your doubts about housing<\/p>\n","protected":false},"author":282,"featured_media":101066,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"yes","_lmt_disable":"","footnotes":""},"categories":[13472],"tags":[13692,13548,13552,13551,13549,14473,13550,14394,13547],"class_list":["post-101060","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-buyers","tag-buy","tag-buy-in-spain","tag-housing-doubts","tag-housing-experts-in-spain","tag-housing-purchase-market-spain","tag-irnr-tax-spain","tag-live-in-spain","tag-que-es-el-irnr","tag-real-estate-market"],"modified_by":"Patricia Andr\u00e9s","_links":{"self":[{"href":"https:\/\/www.fotocasa.es\/fotocasa-life\/wp-json\/wp\/v2\/posts\/101060","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fotocasa.es\/fotocasa-life\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fotocasa.es\/fotocasa-life\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fotocasa.es\/fotocasa-life\/wp-json\/wp\/v2\/users\/282"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fotocasa.es\/fotocasa-life\/wp-json\/wp\/v2\/comments?post=101060"}],"version-history":[{"count":0,"href":"https:\/\/www.fotocasa.es\/fotocasa-life\/wp-json\/wp\/v2\/posts\/101060\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fotocasa.es\/fotocasa-life\/wp-json\/wp\/v2\/media\/101066"}],"wp:attachment":[{"href":"https:\/\/www.fotocasa.es\/fotocasa-life\/wp-json\/wp\/v2\/media?parent=101060"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fotocasa.es\/fotocasa-life\/wp-json\/wp\/v2\/categories?post=101060"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fotocasa.es\/fotocasa-life\/wp-json\/wp\/v2\/tags?post=101060"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}