Our conveyancing lawyers in Marbella, specialised in buying and selling property in Spain, explain all the taxes involved and that can arise in the acquisition of a property by a Non-resident in Spain. The taxes arising in the purchase of a property do not vary whether the property is acquired by an individual or by a company, resident or non-resident company in Spain.

Non-Resident Income Tax in Spain

The Spanish Non-Resident Income Tax is a self-declaration tax that all Non-Fiscal Residents in Spain individuals owning a property in Spain should present to the Spanish Inland Revenue on an annual basis.

When the property is owned by a married couple, or by more than one person, each person is an independent taxpayer and an individual tax form should be presented.

Depending on the use of the property, the Income Tax in Spain will be calculated as follows:

– Calculation of the income, considering the exclusive personal use of the owners. A determined rate is applied on the cadastral value of the property.

– Calculation of the income in case the property is rented out: the rental price without the deduction of any costs will be taken into account.

In both cases, for European non-residents, the rate to be applied in 2022 is 24%.


If you are interested in the acquisition of a property by a Non-resident in Spain and the wealth tax in Spain, keep reading here. 


Our conveyancing law firm in Marbella, is at your complete disposal for any questions or queries regarding this matter and other related procedures. Do not hesitate to contact us now!


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