Last Updated on November 20, 2024
New Update! As of the 2024 tax year, if you pay tax on rental income in Spain as a non-resident, you can now file your rental income tax return annually. This marks a significant change from the previous requirement, where non-residents were obliged to file quarterly tax returns for rental income. However, if you do have rental income prior to 2024, you will need to still submit this as quarterly tax returns. In this article, we’ll cover the ins and outs of the new update and how it impacts property owners.
How will this impact property owners?
The new update for 2024 allows non-residents who pay tax on rental income in Spain to file their tax returns once a year instead of every three months. This means that property owners will no longer need to file their tax returns four times a year, but just once annually. This change will make things easier for property owners by reducing the amount of paperwork and time spent on taxes. Additionally, with only one filing deadline to meet, there’s less risk of missing deadlines and incurring penalties. Overall, this update simplifies the tax process, allowing property owners to focus more on managing their properties and less on administrative tasks.
File your Spanish property tax return online
I am a non-resident with rental property in Spain. When do I need to file my tax return and pay the Spanish tax on rental income?
As a non-resident in Spain with rental property, you will need to file your tax return between January 1 and January 20, 2025. Note that if you are paying your tax through direct debit, you need to file a bit earlier – by January 15, 2025
What about income earned in the previous tax years?
For income earned in previous tax years (before 2024), the old rules still apply. This means that for any rental income you earned before 2024, you need to file your tax returns quarterly, not annually. Example: For income earned on your rental property in Spain, you would have had to file four separate tax returns throughout 2023—one for each quarter. The rental income tax in Spain deadline would have been in April, July, October, and January of the following year. The new rule for annual filing only applies to income earned from January 1, 2024, onwards. So, any rental income from previous years still follows the old quarterly filing system. 
Should I file a tax return if I don’t have rental income?
As a non-resident property owner in Spain, you are indeed required to file a tax return and pay certain taxes, even if you do not have rental income. Spain has a concept called “Deemed Rental Income” for non-resident property owners. Deemed rental income is basically an assumption by the Spanish tax authorities that even if you don’t rent out the property, you may still have income deriving from the property, so you have to file a tax return. Therefore, even if you don’t earn actual rental income from a property in Spain, you are likely required to file a tax return due to the deemed rental income assessment. Note that there can be exemptions for having to pay Deemed rental income, such as if the property is your principal residence (and you’re an EU/EEA resident) or if specific tax treaties apply.
Conclusion: Submitting Your Non-Resident Property Taxes in Spain
Who are we?
At Property Tax International, we have over 25 years of experience preparing international tax returns, having filed over a million tax returns so far! If you own property in the US, UK, France, Germany, Hungary, Poland, Spain, or Ireland, Property Tax International can assist you with filing your tax return. 
Why choose us?
Our team can handle all the documentation and file your Spanish property tax return online. When you choose us to handle your property tax return, you can rest assured that:
- Your Spanish tax return will be prepared by our experts at a fraction of the cost of a local accountant
- Your international property tax-related questions will be answered by our specialists
- We will apply every applicable international tax agreement, tax relief, and allowable expenses
- We provide multilingual support via phone and email
- You’ll receive updates throughout the process, and we’ll communicate directly with the Spanish tax office on your behalf