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 2025, the declaration of non‑rental property must be filed between 1st of January and 31st of December, 2026.

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.

Yes, of course. Our services include not only the preparation of tax returns, but also individual tax consultations.

For example, we can help you with:

• Answer specific questions about your tax obligations in Spain.
• Advise you on how to optimise your tax burden.
• Explain the rules of the Spanish tax system, including the obligations of individuals, freelancers or cross‑border workers
• Analyse the possibilities of tax credits and deductions (e.g. for family members, health insurance, investment property or environmental improvements).
• Provide assistance in communicating with the Spanish tax office (Agencia Tributaria – AEAT).
• The consultation is completely tailored to your requirements, just fill in the order form.