If you live or own property in Spain, there are some important obligations to keep in mind, both tax and administrative. These rules vary depending on whether you are a resident or non-resident.

A) Residents in Spain

(Persons residing in Spain for more than 183 days per year or having their main center of interest in Spain)

1 Tax Declaration (IRPF - Impuesto sobre la Renta de las Personas Físicas):

• Residents must account to the Spanish tax authorities for global income, i.e. not only income earned in Spain, but also income earned in Poland or other countries.
• Rental income from real estate (in Spain and abroad) must be included in the annual tax return.
• Deadline for filing returns: by June 30, 2025 (for fiscal year 2024).
• As part of your IRPF tax return, you can take advantage of reliefs such as the deduction of property-related expenses (renovations, administrative fees).

2. Declaration of foreign assets (Modelo 720):

• If you have assets worth more than €50,000 (e.g., real estate, bank accounts) in Poland or another country, you must report it to the Spanish tax office.
• Deadline for submission of the declaration: until March 31, 2025.

3 Tax on income from rental property in Spain:

• If you rent a property in Spain, you must include this income in your annual IRPF return, along with your other income.
• It is possible to take advantage of allowances and deductions, such as those related to property depreciation or renovation costs.

4 Overview of data in offices:

Updating your information with the local registration office (empadronamiento) and the Spanish tax system should be done before the end of 2024, especially if there have been changes in your family or personal situation.

5. Health Insurance and Contributions (Seguridad Social):

Make sure your health insurance premiums are paid regularly. If you are self-employed (autónomo), premiums for the last month of the year must be paid by December 31, 2024.

6. Pension plan overview:

If you have private pension plans in Spain, it's a good idea to review your contributions before the end of 2024 to take advantage of tax benefits.

B) Non-residents in Spain

(Persons residing in Spain for less than 183 days per year, without tax residence in Spain)

1 Tax on Rental Income from Real Estate (IRNR - Impuesto sobre la Renta de No Residentes):

• Non-residents must account for income from rental property in Spain using the Modelo 210 form.
• You can choose an annual declaration instead of quarterly. The annual declaration for 2024 must be filed between January 1 and 20, 2025. If you choose quarterly declarations, the deadlines for 2024 are:

1. for the first quarter (January-March) - until April 20, 2024,
2. for the second quarter (April-June) - until July 20, 2024,
3. for the third quarter (July-September) - until October 20, 2024,
4. for the fourth quarter (October-December) - until January 20, 2025.

• The tax rate is 19% for EU, EEA and Swiss residents (on net income), while the rate for non-residents outside these areas is 24% (on gross income).

2. Income tax on non-residents (IRNR) - no rental income:

• If you own a property in Spain but do not rent it out, you are required to pay income tax on non-residents (IRNR). This tax is based on the cadastral value of the property, even if you do not earn income from it.
• The declaration should be submitted in the Modelo 210 form.
• Due date: by December 31, 2024 (for fiscal year 2023).

3 Tax settlement in Poland:

As a non-resident, you must settle with the Polish tax office for income earned in Poland taking into account income earned in Spain. The deadline for filing the return in Poland for 2024 is April 30, 2025, but it is advisable to prepare the documents earlier.

Mandatory for all Property Tax (IBI):

If you own property in Spain but are a non-resident, you must pay property tax (Impuesto sobre Bienes Inmuebles, IBI). Payment deadlines vary from region to region, but most often fall between September and December 2024.

Double taxation treaty:

There is a double taxation treaty between Poland and Spain, which means that you will not be taxed twice for the same income. However, be sure to properly report income in both countries.

Monitoring regulatory changes: Tax and administrative regulations can change, so it is worth keeping track of current regulations to avoid unpleasant surprises.