Form 210 IRNR Do you have a home in Spain but live abroad?
Non-Resident Tax (Form 210): we manage it
If you own a property in Spain but reside for tax purposes in another country, you are obliged to file Form 210 every year, even if you do not rent the property. The Treasury considers that, by the simple fact of being the owner, the home generates an "imputed income". In most cases, the amount is usually between €60 and €200 per year per property, depending on the cadastral value and the percentage of ownership.
When the home is rented, a theoretical income is no longer declared, but the actual income. In this case, if the owner is a tax resident in the European Union, Iceland or Norway, they can deduct certain expenses such as community, home insurance, IBI, garbage, repairs, maintenance, supplies, administration fees and the annual amortization of the property. If the owner resides outside the EU, no deductions are allowed and gross income is taxed.
Not filing this tax can cause surcharges, penalties and even block future sales or the recovery of the 3% withheld at the notary's office.
At Epic Properties, we calculate the tax, apply the correct deductions if applicable, and file Form 210 electronically with the Treasury. We send you the official receipt and, if you wish, we keep your data for future declarations.
If you are a non-resident owner and want to comply with this obligation without complications, we will manage it for you.