Updated: October 2026

A letter from the Agencia Tributaria (AEAT) can be unsettling, especially if you are still learning how Spanish taxes work. This guide is for foreign residents, freelancers and property owners who have been contacted by the Spanish tax office, or want to be prepared. You will learn the difference between a simple check and a full inspection, how to respond, which deadlines matter and how to appeal.

Audit, check or inspection: what is the difference?

Most contact from the tax office is not a full audit. Spanish tax law (Ley 58/2003, General Tributaria) sets out several procedures, and it helps to know which one you are in, because the rules and time limits differ.

• Requerimiento (request for information): the office asks you to send a document or explain an item on your return. Often this is the whole matter.
• Comprobación limitada (limited check): a desk review by the management department, usually about specific items such as a deduction, rental income or a missing return. The maximum duration is six months.
• Inspección (inspection): a deeper review carried out by the inspection department, which can cover several taxes and years. The general maximum duration is 18 months, extended to 27 months in certain larger or more complex cases.

The letter you receive states which procedure has been opened, which tax and which years are covered. Read that part first.

Why foreigners get contacted

Foreigners are not targeted as a group, but some situations are more likely to trigger questions. The tax office cross-checks your return with data from banks, employers, notaries, land registries and, through automatic exchange of information, tax authorities in other countries.

• Foreign income (pensions, salaries, dividends) that does not appear on your Spanish return
• Foreign bank accounts or assets that were not declared on Modelo 720 when required
• Rental income from a Spanish property that was not declared, or non-resident tax that was not paid
• Doubts about your tax residence, for example if you spend more than 183 days a year in Spain but file as a non-resident
• Freelance (autónomo) invoices and VAT returns that do not match each other

How to respond step by step

1. Check that it is genuine. Official notifications arrive by registered post or in your electronic mailbox at the AEAT Sede or DEHú. Be wary of emails or text messages asking you to click a link or pay; the tax office does not ask for card details that way.
2. Note the deadline. The letter states how long you have to reply, often ten working days for a request for documents. If you are signed up for electronic notifications (mandatory for companies), a notification you do not open within ten calendar days is treated as delivered, so the deadline still runs.
3. Gather the documents asked for and nothing more than what is relevant. Keep copies of everything you hand over.
4. Reply through the official channel mentioned in the letter, usually the online Sede using your digital certificate, Cl@ve or a reference number, or in person with an appointment. Keep the registration receipt.
5. Ask for more time if you need it. You can request an extension before the deadline ends, explaining why (for example, waiting for documents from abroad).
6. Read the proposal carefully. At the end of a check you normally receive a proposal (propuesta de liquidación) and a period to submit comments (alegaciones) before the final decision.

Documents you may be asked for

• Spanish and foreign bank statements
• Employment contracts, payslips, pension statements or freelance invoices
• Proof of residence: padrón certificate, rental contract, utility bills, travel records
• A tax residence certificate from another country, if you claim to be resident there
• Purchase and sale deeds, receipts for deductible expenses and proof of foreign tax paid

The general limitation period for tax debts in Spain is four years, so keep your records for at least that long, counted from the end of the filing period of each return. Keep documents about property purchases and investments for as long as you own the asset, plus four years.

Possible outcomes and how to appeal

A check can end with no changes, or with an assessment (liquidación) of extra tax plus late-payment interest. If the office considers that you committed a tax offence, a separate penalty procedure is opened. Penalties can be reduced if you accept the assessment and pay within the deadline, so ask your adviser to calculate this before deciding whether to agree.

Appealing does not automatically stop the debt from being collected. To suspend payment while you appeal, you normally have to request it and offer a guarantee.

Modelo 720 and foreign assets

Tax residents must file Modelo 720 by 31 March if they hold more than 50,000 euros in one of three categories abroad: bank accounts, securities and investments, or real estate. In January 2022 the Court of Justice of the European Union ruled that the old, very high fixed penalties for late or missing 720 returns broke EU law, and Spain changed the system. However, undeclared foreign income can still be assessed, so if you have missed a 720 or not declared foreign income, get advice and consider correcting it voluntarily before the tax office contacts you.

Practical tips for expats

• Never ignore a letter, even if you have moved abroad. Keep your address up to date with the tax office.
• Get a digital certificate or Cl@ve so you can read notifications and reply online.
• Use a qualified adviser (asesor fiscal, gestor or tax lawyer) for inspections or anything involving foreign income. Many work in English.
• Stay factual and polite. Answer exactly what is asked and put your explanations in writing.

For the basics of income tax, residence and the main returns, read our guide to understanding the tax system in Spain.

Useful links

• Agencia Tributaria – official tax office website and online Sede
• Understanding the tax system in Spain
• Property taxes for foreign owners in Spain
• Investment strategies for expats in Spain

FAQ: Spanish tax audits

Disclaimer: This article is general information only and is not tax or legal advice. Procedures and deadlines can change – always check your notification and the Agencia Tributaria, or consult a qualified adviser, before you act.

Updated: October 2026

Can you keep driving on your foreign licence after you move to Spain – and for how long? The answer depends on where your licence was issued. Here are the rules that apply in 2026 for EU, UK and other non-EU drivers, and how to exchange your licence with the DGT (Dirección General de Tráfico).

EU and EEA licences: no exchange needed

A valid licence from another EU or EEA country is recognised in Spain. You do not have to exchange it just because you become a resident.

• Renewal: when your licence expires while you live in Spain, you renew it here and receive a Spanish licence.
• Long or unlimited validity: if your licence has no expiry date or is valid for more than 15 years, you must renew it in Spain after 2 years of residence.
• Medical rules: Spanish medical requirements and age-based renewal periods apply to you as a resident.
• Voluntary exchange: you can swap to a Spanish licence at any time if you prefer.

UK and other non-EU licences: the 6-month rule

If you hold a licence from outside the EU/EEA, you can drive in Spain on it for 6 months from the date you become a resident. After that you must have a Spanish licence.

• Countries with an exchange agreement – including the UK, Switzerland, Japan, South Korea, Morocco and many Latin American countries – can exchange their licence without a driving test.
• Countries without an agreement – for example the USA, Canada and Australia – cannot exchange. You must pass the Spanish theory and practical tests at a driving school.
• Tourists who are not resident can drive on their foreign licence during their stay. Some licences need an International Driving Permit.

Check the official list of countries with an agreement on the DGT website before you book – the list changes from time to time.

How to exchange your licence – step by step

1. Medical check: get a driver medical certificate (certificado médico de conductor) at an authorised centre. It costs roughly €30–60 and is valid for 90 days.
2. Pay the DGT fee: pay the exchange fee (around €28) online with form 790 code 011.
3. Book a cita previa for “canje de permiso” at your provincial traffic office (Jefatura Provincial de Tráfico). In busy areas, book well in advance.
4. Bring your documents: passport, NIE/TIE, padrón certificate, your original licence, a recent photo, the medical certificate and the fee receipt.
5. Collect your licence: you hand in your foreign licence and get a temporary permit at the appointment. The plastic card is sent by post a few weeks later.

Practical tips for driving in Spain

• Download the free miDGT app – once you have a Spanish licence, you can show it digitally and check your points and vehicles.
• Carry your licence, ID and the car’s documents (insurance and ITV) when you drive.
• Never let the 6-month deadline pass – driving on an invalid licence can lead to heavy fines and problems with your insurance.
• Spain uses a points system: new Spanish licences start with 8 points and rise to 12 after two years without offences.

FAQ: driving licences in Spain

Useful links

• DGT – Spanish traffic authority
• DGT online office – fees and cita previa
• How to get your NIE

Disclaimer: This article is general information only and not legal advice. Traffic rules, fees and country agreements can change – always check with the DGT before you apply.

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

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.