FAQ
Spain - Tax Return

If you are a tax non‑resident of Spain and you only had income from employment in Spain, you are not required to file a tax return (your employer will withhold the tax and pay it to the state).

Yes, you have to file a tax return whether you are resident or non‑resident in Spain. However, the type of form and the deadline for filing differ.

Residents: they file a tax return (IRPF - Impuesto sobre la Renta de las Personas Físicas) that includes all the resident's income, including rental income.

Non‑residents: They file a tax return using Form 210 (Modelo 210, or IRNR - Impuesto sobre la Renta de No Residentes). The tax return is filed quarterly. From the year 2024, non‑residents can only file annually.

The filing deadline is the 20th day of the following year. This means that for rentals in the year 2025, the tax return must be filed by 20th of January, 2026.

Yes, if you own an apartment in Spain and use it for private purposes only, you must file a tax return. As a non‑resident, you are liable to pay tax on imputed property income, which is a tax calculated on the value of your property even if you have no actual income from it. It is usually set at 1.1% or 2% of the property's cadastral value, depending on whether the value has been updated in recent years.

Form 210 must be filed within the following year. This means that for the year 2024, the declaration of non‑rental property must be filed between 1st of January and 31st of December, 2025.

The Certificado de retenciones e ingresos a cuenta del Impuesto sobre la Renta de las Personas Físicas is a form that every employer must give to their employees at the end of the year. It is a certificate of the employee's annual income and the taxes withheld from each month's wages for the previous calendar year.

To obtain a Certificado de retenciones e ingresos a cuenta del Impuesto sobre la Renta de las Personas Físicas form, contact your employer and ask them to issue the form. If you had more than one employer, you will need a Certificado de retenciones e ingresos a cuenta del Impuesto sobre la Renta de las Personas Físicas form from each of them.