IRNR Tax in Spain: Payment Deadline and Important Information for Property Holders

Do you own a property in Spain? If so, it is important that you are aware of the IRNR tax, which covers both those who rent and those who do not rent their property. Before the year is up, you have the opportunity to settle your tax obligations related to your property ownership.

IRNR tax: What is it?

Impuesto sobre la Renta de no Residentes (IRNR) is a tax on income for non-residents in Spain. It covers both those who rent out their properties and those who do not rent them out.

Payment Deadline to End of Year

For those who own property in Spain, the IRNR tax payment deadline is fast approaching, with time until the end of the year to complete the paperwork. This is important information to be aware of in order to avoid possible tax consequences.

People who rent their property in Spain are usually aware of their obligation to pay tax. However, not everyone is aware that the need to pay tax exists even if the property is not rented out. Even if the property remains unoccupied, the owner is obliged to pay the tax IRNR.

The IRNR tax rates may vary depending on whether the property is rented or not. Where the property is rented, taxation may include rental income. When the property is not rented, the tax is calculated on the basis of the cadastral value of the property. In this case, the Modelo 210 form applies, which you can complete yourself, including online. It may also be good practice to consult an experienced accountant, who can be instructed to submit the required documentation on our behalf and assist us in making the payments.

To complete and submit the application: https://www2.agenciatributaria.gob.es/wlpl/BUCV-JDIT/AutenticaDniNieContrasteh?ref=%2Fwlpl%2FOVCT-CXEW%2FSelectorAcceso%3Fref%3D%252Fwlpl%252FOV17-M210%252Findex.zul%26aut%3DCP.