Banking & Finances
Taxes for foreign property owners in Spain in 2026
Updated: October 2026
Owning a home in Spain means paying Spanish taxes on it – even if you never rent it out and live abroad. Which taxes apply depends on whether you are a tax resident in Spain or not. This guide explains the main property taxes in 2026 and the deadlines you must not miss.
Taxes every owner pays
- IBI (property tax): a yearly local tax paid to the town hall, based on the cadastral value. Usually a few hundred euros a year.
- Rubbish collection (basura): a local fee in most towns.
- Community fees: not a tax, but compulsory if your home is in a building or urbanisation.
Non-residents: the yearly imputed income tax
If you are not a Spanish tax resident and do not rent out your home, Spain still taxes a notional (“imputed”) income from it through the non-resident income tax (IRNR), filed on form 210.
- The imputed income is 1.1% or 2% of the cadastral value, depending on whether the value was recently revised.
- The tax rate is 19% for EU/EEA residents and 24% for everyone else.
- The return for a given year is due by 31 December of the following year.
If you rent out your property
- Non-residents from the EU/EEA pay 19% on the net rental income – costs such as IBI, community fees, repairs and interest can be deducted.
- Non-residents from outside the EU/EEA pay 24% on the gross rental income, without deductions.
- Rental income is declared quarterly on form 210.
- Tourist and seasonal lets must be registered (regional tourist licence and, since 2025, the national rental register). In many buildings, the community must now approve new tourist flats.
Tax residents in Spain
If you live in Spain more than 183 days a year, you are a tax resident and pay Spanish income tax (IRPF) on your worldwide income. Your main home has no imputed income, but second homes do. Rental income is taxed at the normal progressive rates, with a reduction for long-term rentals of a main home.
Wealth tax
Wealth tax (Impuesto sobre el Patrimonio) and the national solidarity tax on large fortunes only affect people with high net assets. Allowances and regional rules differ a lot – Andalusia, for example, fully relieves regional wealth tax, but the national solidarity tax can still apply above €3 million. Get advice if your assets in Spain are large.
When you sell
- Capital gains are taxed at 19% for non-residents.
- The buyer must withhold 3% of the price and pay it to the tax office on your behalf. You reclaim any overpayment on form 210.
- The town hall also charges plusvalía municipal, a local tax on the increase in land value.
FAQ: property taxes in Spain
Do I pay tax if I only use my Spanish home for holidays?
Yes. As a non-resident you pay IBI and the yearly imputed income tax on form 210, even if you never rent it out.
What happens if I forget to file form 210?
The tax office can charge late-filing surcharges and interest. It is common for non-residents to use a gestor or tax representative to file every year.
Can I still get a golden visa by buying property?
No. Spain abolished the golden visa through property investment in April 2025.
Do I need a Spanish tax number?
Yes. You need a NIE to buy, own and sell property and to file your taxes.
Useful links
- Agencia Tributaria – Spanish tax office
- How to handle a Spanish tax inspection
- Getting a mortgage in Spain
Disclaimer: This article is general information only and not tax advice. Tax rules, rates and regional allowances change – always speak to a qualified tax advisor about your situation.
