Yes: as a non-resident with a Spanish property you pay two things each year — the municipal property tax IBI and, for the state, the non-resident income tax IRNR via Modelo 210. The latter applies even if you do not let the property.
How much you pay exactly depends on your tax residence, the use of the property (own use or letting), the cadastral value and the region. So there is no single universal amount.
This guide explains the mechanisms with a concrete worked example and references to the official sources. It does not replace personal advice from a tax specialist who checks your full situation and the current rules.
The figures below concern the 2025 tax year (declared in 2026). Where the deadlines change from the 2026 income onwards, this is stated explicitly.
Tax overview at a glance
The table below sets out which tax or return goes with which situation. The details follow in the sections beneath it.
| Situation | Tax or return | Calculation basis | Deadline | Point of attention |
|---|---|---|---|---|
| Ownership (always) | IBI — municipality | Cadastral value × municipal rate | Yearly, date per municipality | No return: the municipality collects, usually by direct debit |
| Own use or vacancy | IRNR own use — Modelo 210 | 2% (or 1.1% †) of the cadastral value × ownership share | After the tax year | Also without letting; each co-owner files separately |
| Letting | IRNR letting — Modelo 210 | Rental income − deductible costs (EU/EEA) | Yearly, 1–20 April of the following year | EU/EEA resident may deduct costs; rate 19% |
| High net worth | Wealth or solidarity tax | Net value of your Spanish assets | Only above the thresholds | Investigate only with substantial assets; strongly regional |
† The 1.1% rate applies if the cadastral value has been revised in the last ten years; otherwise 2%. The IRNR rate is 19% for residents of the EU/EEA (including Belgium and the Netherlands) and 24% elsewhere.
Tax residence: why counting days is not enough
A non-resident is not automatically someone who spends fewer than 183 days a year in Spain. Your tax residence also relates to your economic interests (where your income and assets are concentrated), your family situation and the tax treaty between Spain and your home country.
Tax residence is moreover separate from your nationality. A Belgian or Dutch national can, under conditions, be a Spanish tax resident, and vice versa. So first have it established where you are a tax resident: that determines which returns and treaty rules apply to you.
Not sure whether you are (still) a non-resident? Then also see the guide on becoming a resident in Spain.
Own use: IRNR and Modelo 210
Even if you use the property solely yourself or it stands empty, the Spanish tax authority assumes a notional income: the renta imputada. On this you pay the non-resident income tax IRNR, which you declare with Modelo 210.
Two terms that are often confused: the tax is the IRNR; Modelo 210 is only the return form. And the charge is not calculated on your purchase price but on the cadastral value (valor catastral) — a usually lower, administratively set amount that you find on your IBI notice.
The basis is 2% of the cadastral value, or 1.1% if that value has been revised in the last ten years. On that amount you pay 19% (EU/EEA). If several people own the property, each owner declares their own share with their own Modelo 210.
Worked example: own use (fictional)
One situation, with all assumptions explicit. This is not a universal annual property tax.
- Tax year 2025 (declared in 2026)
- Tax resident of Belgium or the Netherlands → EU rate 19%
- Two owners, each 50%
- Cadastral value: €150,000
- Cadastral value not revised in the last ten years → basis 2%
- Full own use, no letting (365 days available)
| Step | Calculation | Amount |
|---|---|---|
| Basis (imputation) | 2% × €150,000 | €3,000 |
| Share per owner (50%) | €3,000 × 50% | €1,500 |
| IRNR per owner | 19% × €1,500 | €285 |
| Together (two owners) | €285 × 2 | €570 |
Had the cadastral value been revised in the last ten years, the basis would be 1.1% (€1,650) and the couple would pay €313.50 together. IBI, community fees and waste tax are entirely separate from this (see below). Check your own cadastral value and the current deadlines.
When must you declare?
The return for own use is filed after the tax year. For the 2025 income you file during 2026. From the 2026 income onwards the period runs from 1 April to 31 December of the following year (with direct debit until 23 December) — a change introduced by Orden HAC/623/2026. So do not simply copy old deadlines.
Letting and mixed use
If you let the property, a different calculation applies: you pay IRNR on the rental income. As a resident of the EU/EEA you may deduct the costs related to the letting — mortgage interest, IBI, community fees, insurance, maintenance, management — in proportion to the days let, and you pay 19% on the net result. Residents from outside the EEA pay 24% on the gross income without deductions.
With mixed use it splits: for the days you let, the letting calculation applies; for the days the property is available for own use, the imputation applies proportionally. Own use and let days are therefore two different things that you keep track of separately.
Since the 2024 income, letting returns are bundled annually instead of quarterly: you file in the first twenty days of April of the following year (with direct debit until 15 April). Tourist letting, seasonal letting and long-term letting each follow their own regional and municipal rules; keep rental contracts, proof of costs and registration details.
Read more about letting in the guide on renting out your property in Spain.
IBI and other ownership costs
IBI (Impuesto sobre Bienes Inmuebles) is the annual municipal property tax. It is calculated as the cadastral value × a municipal rate and collected by the municipality (ayuntamiento) — usually automatically by direct debit. Unlike the IRNR, you file no return for it.
Important distinction: IBI and IRNR are taxes; community fees, waste tax (basura), water, electricity, insurance and maintenance are ownership costs, not tax. They run alongside each other and are not the same. Before buying, ask for the most recent IBI notice and the payment history.
A full overview of the recurring costs is in the guide on costs after buying.
When wealth taxes need investigating
Besides the annual property charges there are two wealth taxes. For most private individuals with a single property they are not relevant, but it is good to know when you should have them investigated.
The wealth tax (Impuesto sobre el Patrimonio) affects non-residents only on their assets located in Spain. It becomes relevant only above an exempt minimum (nationally in the order of €700,000 in net assets). The regional rules differ greatly: some regions levy little or nothing, others do. The solidarity tax on large fortunes targets very high net worth, with a threshold in the millions.
So the value of your property alone does not determine whether you must file. Have the calculation made on the basis of your full Spanish assets, your debts and the regional rules if your wealth approaches those orders of magnitude.
Modelo 720: what it is and is not
Modelo 720 is an informative declaration with which Spanish tax residents report their assets and rights outside Spain. As a non-resident with a property in Spain, you do not file it for that property.
The topic only becomes relevant if you yourself become a Spanish tax resident: then your Belgian or Dutch assets may fall under the reporting obligation. In that case, check the current conditions with Agencia Tributaria.
Annual document checklist
- Check whether your tax residence or family situation has changed.
- Note the cadastral value from the most recent IBI notice.
- File Modelo 210 for own use (or check whether it is needed).
- For letting, collect the rental income and proof of costs per let day.
- Pay and archive IBI, waste tax and other municipal notices.
- Pay and archive community fees and insurance.
- With changed or substantial assets, have the wealth taxes checked.
- Use only current official deadlines and rates.
- Plan a check with your tax specialist in good time.
Sources
This guide was checked on 10 September 2026 against the official sources of the Agencia Tributaria and the Boletín Oficial del Estado (BOE). Tax year: 2025 income (declared 2026); the new filing deadlines apply from the 2026 income onwards.
- Modelo 210 — IRNR for non-residents (Agencia Tributaria)
- Note on new Modelo 210 deadlines — Orden HAC/623/2026 (Agencia Tributaria)
- Orden HAC/623/2026 — BOE-A-2026-13573
- Modelo 720 — informative declaration of assets abroad (Agencia Tributaria)
Rules and rates can change. Always check the current official instructions and have your personal situation assessed by a tax specialist.
