Non-resident homeowners in Spain: What you need to know in 2025
Here’s what you need to know about paying taxes if you own a home in Spain but don’t live in the country full time
From golden beaches to lively cities, it’s no wonder Spain continues to attract international property buyers in their thousands. Whether it’s a sun-soaked holiday base, a smart rental investment, or a future place to retire, owning a home in Spain is a dream many have made a reality. But with that dream comes one important responsibility – especially for non-residents: staying on top of your annual Spanish taxes.
With several key updates in 2025, including tougher inspections and new rental regulations, now is the time for property owners living abroad to get informed and ensure they’re compliant.
Spain steps up enforcement on undeclared income
The Spanish tax authority (Agencia Tributaria) has confirmed in 2025 that it will be increasing audits on non-resident property owners, focusing in particular on rental income and capital gains from property sales. Here are some important things to note:
- Rental income earned in 2024 must have already been declared via the Modelo 210 form between 1st-20th January 2025.
- Rental income earned in 2025 is due to be declared using the Modelo 210 form between the 1st–20th January 2026.
- Capital gains tax from property sales must be reported within four months of the sale date, using the Modelo 210 form.
- Even if a property isn’t rented out, a Modelo 210 for Imputed Income Tax must still be submitted each year.
New tourist rental registry deadline
If you rent your property on platforms like Airbnb, Vrbo or Booking.com, a new nationwide regulation requires registration in Spain’s Registro Único – a central holiday rental database. This applies even if your property already has a regional tourist licence.
By July 1, 2025, all rental listings in Spain must include a registration number. The registry is part of Spain’s effort to crack down on unlicensed short-term rentals and ensure transparency in the tourism sector.
The aim is not just regulation but consumer protection and market fairness. Properties listed without proper registration may be misleading, unsafe or even illegal altogether.
Imputed Income Tax: The most overlooked obligation
Non-residents who don’t rent out their property often assume they have no tax to pay – but Spanish law requires the declaration of a theoretical income based on your home’s value. Known as Imputed Income Tax, this must be filed annually using the Modelo 210 form.
The tax is calculated using a percentage of the property’s ‘valor catastral’ and taxed at 19% for EU/EEA/treaty-country residents and 24% for residents from outside the EU.
Local taxes still apply
Alongside national taxes, non-resident property owners are also responsible for paying local fees such as:
- IBI (Impuesto sobre Bienes Inmuebles): A municipal property tax based on the cadastral value
- Basura: A waste collection fee charged by the local council
These are usually paid via direct debit through a Spanish bank account and vary depending on location. Unpaid local taxes can lead to fines, liens or difficulties with future sales.
A simpler way to file from abroad
For years, many non-residents relied on gestorías or in-person tax advisors to file their taxes in Spain, often facing language barriers and unclear pricing. But today, digital platforms like IberianTax are making it easier than ever to manage tax obligations from abroad.
Designed specifically for non-resident property owners, IberianTax allows users to:
- File Modelo 210 forms online, in minutes
- Access multilingual support (English, German, French, Spanish)
- Benefit from clear, all-inclusive pricing starting at only €34.95
- Receive deadline reminders by email
- Store previous filings for faster future submissions
Fully approved by the Spanish tax agency, IberianTax ensures your tax return is submitted securely and accurately – no paperwork or appointments needed.
Why file your 2024 Imputed Income Tax now?
Although the deadline for filing Imputed Income Tax for 2024 is 31 December 2025, non-residents don’t have to wait. In fact, filing early avoids last-minute pressure, helps manage finances, and offers peace of mind that your tax obligations are already taken care of.
With IberianTax, you can file now and receive an official confirmation from the Spanish tax office – all from the comfort of home.
Frequently Asked Questions for Non-Resident Owners
Do I need to file if I didn’t rent my property in 2024 or 2025?
Yes. Even if you didn’t earn rental income, you are still required to file a Modelo 210 for imputed income. This applies to all non-resident homeowners in Spain, even if you’ve only used it for personal use.
Can I pay my Spanish taxes from abroad?
Absolutely. With services like IberianTax, you can choose from various payment methods including direct debit and bank transfer. No Spanish bank account or in-person visit is needed.
Will I be reminded of upcoming deadlines?
Yes. IberianTax offers free email reminders for all key tax deadlines throughout the year, helping you stay compliant and allowing you to file on time.
What happens if I sell my property and haven’t filed past taxes?
Unpaid taxes may delay the sale, as notaries and legal teams often request a clean tax record before proceeding. It’s always better to file late than not at all.
Get ahead of 2025’s deadlines
Staying compliant as a non-resident doesn’t have to be stressful or expensive. To get started, visit www.iberiantax.com and create a free account. You’ll be able to calculate your taxes, start your return, and file everything securely online – without the confusion or hidden fees of traditional tax services.
Make 2025 the year you take control of your property taxes in Spain – simply, affordably, and without the hassle.
If you own a property in Spain but are not a resident, you are required to pay tax regardless of whether you use the property as a holiday home, rent it out to others, or are selling it.
IberianTax specialises in helping non-resident property owners in Spain file their necessary tax returns online using the Modelo 210 tax form.This Spanish-registered company, which is fully recognised by the Spanish government and trusted by hundreds of satisfied customers, helps non-resident property owners in Spain to simplify the tax returns process with their user-friendly platform and expert guidance.
What is a Modelo 210 tax form?
Modelo 210 is the Spanish tax form for non-residents. It applies to individuals who do not live in Spain but own a property there and need to declare property-related taxes.
There are different types of Modelo 210 forms depending on the nature of the tax:
- Modelo 210 Imputed Income for tax on owning a property for personal use.
- Modelo 210 Rental Income for tax on income earned from renting out the property.
- Modelo 210 Capital Gains Tax for tax due on the sale of the property.
How to file your non-resident Modelo 210 tax with IberianTax in 3 steps
- Create an account: Register for free to create an account or log in. You can start for free, including a free tax estimate calculation, and pay only when you submit your Modelo 210.
- Fill out your information: Use the simple IberianTax questionnaire to enter the property and owner details, with step-by-step guidance and examples provided.
- File your taxes: Choose your payment method, and IberianTax will take care of the rest, filing your Spanish non-resident tax return online.
Why use IberianTax to file your Modelo 210?
- Quick: Create an account for free and start right away. File your Form 210 online within minutes.
- Simple: The process is questionnaire-based with step-by-step guidance, requiring no tax knowledge.
- Low Cost: Cheaper than any tax consultant or accountant, with services starting at only €34.95, compared to typical fees of around €120.
- Online Payment: There’s no need to be in Spain; You can file your 210 Form online from anywhere, anytime, with three payment methods available.
- Accurate: Developed by tax experts, IberianTax’s software ensures 100% accuracy with in-built checkers for tax calculations.
- Secure: Using data encryption, IberianTax ensures the highest level of security for your private information, along with secure payment options.
- Certified: Fully recognised and approved by the Spanish tax authorities.
- Multilingual: Services are provided in English, French, and German, with online support available in your language to ensure clarity in your tax return submission.
Whether you need to file taxes for personal use, rental income, or capital gains, IberianTax offers a comprehensive, reliable, and cost-effective solution for non-resident property owners in Spain.
Get started now on the IberianTax website or, if you have any further questions, the team will be happy to answer them. Just use the contact box above, or fill in the contact form on their website.
Alternatively, you can send an email to contact@iberiantax.com and they will get back to you as soon as possible.
