Spain Resident vs Non-Resident Tax: IRPF and IRNR

Where you live decides it. A Spanish tax resident pays IRPF on income wherever it was produced. A non-resident pays IRNR only on income obtained in Spain, at 24%, or 19% for residents of the EU or of an EEA country that exchanges tax information. A non-resident flat owner files Modelo 210.

Where you live decides which tax you pay: a resident pays IRPF on income from anywhere, and a non-resident pays IRNR only on income obtained in Spain. This guide covers both, plus the yearly return for owners abroad.

Which tax applies to you?

IRPF taxpayers are individuals whose habitual residence is in Spain. IRNR taxpayers are non-residents who obtain income here, unless they are IRPF taxpayers. The tax residency guide covers the residence tests.

If you live in Valencia: IRPF

As a tax resident, you are taxed on your income wherever it was produced, so you declare in Spain what you earn anywhere, subject to any treaty.

Two scales apply: the state scale runs from 9.50% to 24.50%, and the Valencian scale for 2026 from 8.8% to 29.35%. The Valencian wording changes from 2027, so check it again then. The pension tax guide has more on the scales.

The personal minimum is €5,550 a year at state level, and €6,105 for the Valencian part.

If you moved to Spain, you may be able to stay taxed under the non-resident rules while remaining an IRPF taxpayer. The Beckham law guide has the conditions.

If you live abroad: IRNR

You pay IRNR on income you obtain in Spain, and that includes income from Spanish real estate. The general rate is 24%, or 19% if you live in another EU or EEA state with effective exchange of tax information. Dividends, interest and capital gains on transfers of assets are taxed at 19%.

Your base is generally the gross amount, with no expenses deducted. Residents of another EU state are the exception: they may deduct expenses that are directly linked to the Spanish income. The same rules extend to EEA residents with effective information exchange. Before you file, check your home country’s treaty, because it can give the state where a property sits the right to tax its income.

An empty flat in Spain

If you own urban property in Spain from abroad, you have imputed income from it when it is for personal use or empty. On the Tax Agency page, the base is 2% of the cadastral value. It is 1.1% where the municipality’s values were revised by a general valuation in force in the tax period or the ten before.

No expenses are deducted. The rate is 19% for residents of the EU, Iceland, Norway and Liechtenstein, and 24% for everyone else. The amount is reduced in proportion to the days you did not own the property or it was rented.

The 2026 rules are moving. A decree-law of 6 October 2026 amended additional provision 55 of the income tax law with effect from 1 January 2026, and from 2027 article 85 of that law is modified to use a scale of percentages. Check the BOE before you file.

Modelo 210: who files and when

Form 210 is the single form for income, capital gains or imputed income from real estate. Each co-owner is a separate taxpayer and files separately.

Imputed income for 2026 onwards is filed from April 1 to December 31 of the following year. Rental income accrued from 2026 is filed from April 1 to 20 of the following year. Earlier years follow different periods, so check the Tax Agency page for your year.

You do not need a representative in Spain if you live in another EU state. Residents of third countries must appoint one when the Tax Agency requires it.

The non-resident property tax guide walks through the imputed-income return step by step.

Is there a split year?

No. Residence is tested over the calendar year, and the IRPF tax period is the calendar year. A move mid-year puts the whole year under one status.

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Not confirmed: The 2026 imputed-income rules and the new scale from 2027 rest on a decree-law of 6 October 2026 that Congress has not yet voted on. Check the BOE before you file. Treaty tie-breakers for residence are not covered here.

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