Guide: Spanish non-resident income tax (IRNR)
Spanish Income Tax for
Foreign Property Owners: IRNR Guide
A complete guide to the Spanish non-resident income tax (IRNR) — who must pay, how the calculation works, which expenses are deductible and all deadlines for 2026.
What is the IRNR and who must pay it?
The Impuesto sobre la Renta de no Residentes (IRNR) is the Spanish income tax for individuals and companies who do not live in Spain but own property or generate income there. If you own a property in Ibiza but live in the Netherlands, the UK, Germany or any other country, you are required to file an IRNR return annually — regardless of whether you rent the property or use it exclusively yourself.
“Many foreign owners are unaware of the IRNR obligation for own use. Even if you never rent your property and only stay there yourself, you must pay tax annually on a notional imputed income figure.”
How to determine your tax status
You are a Spanish tax resident if you meet one of the following criteria:
If you primarily live abroad, you are a non-resident for Spanish tax purposes and your Ibiza property falls under the IRNR regime — even for own use, even if you only spend a few weeks there per year.
| Situation | Tax regime | Filing |
|---|---|---|
| More than 183 days/year in Spain | IRPF (resident) | Annual return as Spanish taxpayer |
| Less than 183 days — EU/EEA resident | IRNR 19% | Modelo 210 — quarterly or annually |
| Less than 183 days — non-EU resident | IRNR 24% | Modelo 210 — quarterly or annually |
Tax on own use of the property
If you do not rent your Ibiza property and use it only for yourself, you still pay IRNR. The Spanish tax authority imputes a notional rental income — as if you were renting the property to yourself.
| Situation | Imputed percentage | Notes |
|---|---|---|
| Cadastral value revised after 1 Jan 1994 | 1.1% of cadastral value | Most common in Ibiza |
| Cadastral value not revised after 1994 | 2% of cadastral value | Older registrations |
“The cadastral value is typically well below market value. On a villa worth €1,000,000, the cadastral value might be €150,000–€250,000 — resulting in an annual IRNR bill of €330–€550 for EU residents. This is manageable, but missing it for several years can result in significant penalties.”
With co-ownership, each owner must file separately for their share. If you use the property part of the year and rent it for the rest, you must split the calculation: IRNR on actual rental income for the rented period and imputed income for the own-use period.
Tax on rental income
If you rent your property — short-term to tourists (with an ETV licence) or long-term — you pay IRNR on the rental income. The rate and deductibility of expenses depend on your country of residence.
| Situation | Rate | Deductible expenses? |
|---|---|---|
| EU/EEA resident (e.g. Netherlands, Germany) | 19% on net income | Yes — see list below |
| Non-EU resident (e.g. UK post-Brexit) | 24% on gross income | No deductions permitted |
Deductible expenses for EU/EEA residents:
“UK buyers should note that post-Brexit, the UK is no longer part of the EU/EEA. British non-residents in Spain now pay IRNR at 24% on gross rental income with no deductions — a significantly less favourable position than EU residents.”
Impuesto sobre el Patrimonio — Spanish wealth tax
In addition to IRNR, non-residents with property in Spain may also be subject to the Spanish wealth tax (Impuesto sobre el Patrimonio). This is an annual tax on your net assets in Spain.
| Net assets in Spain | Rate |
|---|---|
| Up to €167,129 | Exempt (threshold) |
| €167,130 – €334,246 | 0.2% |
| €334,247 – €668,499 | 0.3% |
| €668,500 – €1,336,999 | 0.5% |
| €1,337,000 – €2,673,999 | 0.9% |
| €2,674,000 – €5,347,998 | 1.3% |
| Above €5,347,998 | 2.5% |
Wealth tax is calculated on the highest value of: the purchase price, the WOZ/equivalent value or the cadastral value. An outstanding mortgage is deductible from the taxable wealth. Filing via Modelo 714, annually before 30 June.
How to file your IRNR return — step by step
Cadastral value of the property (shown on the IBI bill), ownership share, quarterly rental income (if applicable), and evidence of deductible expenses.
Own use: 1.1% or 2% × cadastral value × ownership share × proportion of year in own use. Rental: net rental income (EU resident) or gross rental income (non-EU resident).
Via the Agencia Tributaria online portal (sede.agenciatributaria.gob.es). You need a digital certificate or Cl@ve access, or you can authorise a tax adviser to file on your behalf — which most non-residents do.
Via bank transfer to the Spanish tax authority. Quarterly deadlines for rental income: 20 April (Q1), 20 July (Q2), 20 October (Q3) and 20 January (Q4 of prior year). Annual deadline for own-use imputed income: 31 December.
Retain all returns and payment confirmations for at least 5 years. The Agencia Tributaria can look back up to 4 years in an audit.
All tax deadlines at a glance
| Tax / Return | Form | Deadline |
|---|---|---|
| IRNR own use (full year 2025) | Modelo 210 | 31 December 2026 |
| IRNR rental Q1 2026 (Jan–Mar) | Modelo 210 | 20 April 2026 |
| IRNR rental Q2 2026 (Apr–Jun) | Modelo 210 | 20 July 2026 |
| IRNR rental Q3 2026 (Jul–Sep) | Modelo 210 | 20 October 2026 |
| IRNR rental Q4 2026 (Oct–Dec) | Modelo 210 | 20 January 2027 |
| Wealth tax 2025 | Modelo 714 | 30 June 2026 |
| Tourist tax IEET (quarterly) | Modelo 700 | 20th of month following each quarter |
What are the risks of not filing?
The Spanish tax authority (Agencia Tributaria) actively checks foreign property owners. If undeclared IRNR is discovered, the consequences can be significant:
Need help with your
Spanish tax return as an owner?
We work with trusted tax advisers in Ibiza who specialise in foreign property owners. They handle your IRNR and wealth tax filings fully — in your language, correctly and on time.