✓ AEAT Accredited Partner

Non‑Resident Tax in Spain, done right

Experts in Spain's Non‑Resident Income Tax (IRNR / Form 210) and property due diligence for buying and selling homes.

Own a property in Spain? We help you avoid penalties, save time, and file correctly.

24h Response
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AEAT Partner

Important: The annual Form 210 deadline is 31 December. If you missed previous years, we minimise extra surcharges when you regularise in time.

Frequently asked questions

Can non‑EU residents deduct rental expenses in Spain?

Yes. Following the Spanish National High Court ruling (28‑07‑2025), a non‑EU resident can deduct necessary expenses when there is actual rental income and tax the net profit (income − expenses). Not applicable to deemed income (empty or self‑use dwelling).

How do you process the claim without going to court?

1) Case review and quantification. 2) We file amended returns/refunds of undue income for Form 210. 3) We handle enquiries and allegations. 4) Administrative appeal if needed. We act until the end of the administrative route.

What are the time limits to claim?

In general, 4 years from the day after the filing deadline for each period. Typically, the last 4 years are still claimable.

What is the legal situation and the risks?

Our service relies on the National High Court ruling (28‑07‑2025). It is favourable case law, not a change in statute. The Tax Agency may audit and uphold its previous criterion. We defend your file with evidence and arguments to the end of the administrative route.

What documents do you need?

Tenancy agreement, proof of rental income, IBI, community fees, insurance, repairs, mortgage interest and any necessary costs. Also your NIE, property details and cadastral reference.

When doesn’t it apply?

It does not apply to deemed income (empty/self‑use dwelling) nor to months with no actual rent. In those months, deemed income rules still apply and no expenses can be deducted.

How much does Form 210 filing cost?

From €89 + VAT for a basic annual deemed‑income return (no rental). Price varies with complexity: rentals, multiple owners, quarterly filings. You receive an exact quote within 24h.

How long does it take?

Once we have all documents, we file within 24–48 hours. Annual Form 210 is due by 31 December. For rentals (quarterly), deadlines are: 20 April, July, October and January.

Which documents should I send?

For Form 210: deed or IBI bill, NIE for all owners, purchase date, and if rental, contract + income evidence. For the buy/sell report: property address, estimated value, and your country of tax residence.

I missed previous years, what now?

We can regularise past returns. Late filing is accepted with surcharge. We calculate the exact amount due and manage the full process with the Tax Agency.

Do you work with any country?

Yes. We work with non‑residents worldwide. The process is 100% online and we can work fully in English. Just email us the docs and we handle everything with AEAT.

Do I need a NIE to hire you?

For filing Form 210 you do need a NIE (obtained when purchasing in Spain). For the buy report beforehand you do not need it; we can proceed with the address or cadastral reference.

Free resources

Read the guide page and download the PDF from there

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IRNR Evidence Checklist

Documents and requirements

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Home Buy Guide

Taxes, costs and steps

Tax News & Insights

View all →
New Ruling

Supreme Court Ruling: IRNR Expense Deduction for Non-EU

Analysis of the 28-07-2025 ruling allowing non-EU residents to deduct rental expenses.

Guide

Definitive Guide to Buying Property in Spain

Everything about taxes (ITP, VAT), notary, and registration. Avoid surprises.

What our clients say

★★★★★

"Excellent service. They helped me recover taxes from previous years thanks to the new ruling. Very professional and fast."

— Carlos M., Argentina

★★★★★

"I was worried about Form 210, but they handled everything online. The purchase report saved me from a bad investment."

— Sarah Jenkins, UK

★★★★★

"Fast and efficient. I had my tax return filed within 24 hours. Communication via WhatsApp is very smooth."

— Pierre Dubois, France

Ready to start?

We reply within 24 hours with a detailed quote and list of documents

📧 info@spaintaxexperts.com

✓ Detailed, written response · ✓ Fixed quote · ✓ All handled online

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