Blog chevron_right Non-resident taxes
PaperworkNon-resident taxes: what changes in 2026
Published 5 May 2026·6 min read·By The Alveo team
Owning property in Spain while living abroad creates tax obligations on both sides of the border. IRNR, IBI, rental income tax: the complete rundown of what a non-resident owner really pays in 2026.
IRNR, the tax every non-resident owner pays
Even if you never rent out your property, you must declare a notional use income every year: 1.1% or 2% of the cadastral value, taxed at 19% for EU residents. For a typical apartment this is often €200-500 a year. The return (modelo 210) is due by 31 December.
If you rent out: how rental income is taxed
Rents are taxed at 19% for EU residents, after deducting real expenses: mortgage interest, IBI, insurance, works pro-rated to the rental period. Since 2024 the return is annual rather than quarterly, a welcome simplification.
Double-tax treaties (France, Belgium, the UK and most countries) prevent double taxation: Spanish income is also declared at home, with an equivalent tax credit.
IBI and local taxes
IBI is the Spanish property tax: 0.4-1.1% of cadastral value depending on the municipality, owed each year by whoever owns the property on 1 January. A refuse collection charge sometimes applies.
On resale: capital gains and the 3% withholding
Capital gains are taxed at 19% for EU residents. The buyer withholds 3% of the price and pays it to the Spanish tax office as an advance, you recover the excess if your actual tax is lower. The municipal plusvalía, based on land value, also applies.
The non-resident tax calendar
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