Who is considered a non-resident for tax purposes
Generally, you are a non-resident in Spain if you spend fewer than 183 days during a calendar year in the country and your primary center of economic and personal interests is located abroad. Non-residents are taxed exclusively on Spanish-source income under Non-Resident Income Tax (IRNR).
Common client profiles
- Holiday home owners: must declare imputed annual income on their property even if not rented out.
- Landlords renting out Spanish property: must declare rental income periodically.
- Property sellers: undergo mandatory 3% tax withholding and must reconcile capital gain or loss.
- Recipients of other Spanish income: dividends, royalties, pensions, or director fees.
What we do for you
We prepare and submit Form 210 returns according to the specific statutory deadlines for each income stream, apply double taxation treaties, and provide continuous fiscal representation so administrative notifications are received and answered promptly.
100% remote service
You do not need to travel to Spain: all procedures are managed digitally in your language (Spanish, English, or Russian). If any specific procedure requires in-person appearance, we advise you clearly beforehand.
This content is general and informational in nature; regulations and deadlines may change. For your specific situation, please contact us.