You own property in Spain but live abroad: here is what you need to know

You left Spain years ago. Or maybe you never lived there at all. You own a property there, perhaps inherited, perhaps bought as an investment. You use it in summer, it sits empty, or it is rented out. And every year you wonder: do I need to declare anything?

The answer is yes. Probably more than you think.

You may be a non-resident for tax purposes without knowing it

If you spend more than 183 days a year outside Spain and your main economic interests are elsewhere, you are a Spanish tax non-resident. This applies whether you are Spanish or not, and it has direct consequences for your property.

Form 210: the tax most people abroad do not know about

Every non-resident property owner in Spain must file Form 210 annually. No exceptions, regardless of your nationality or country of residence.

What you declare depends on how you use the property:

• If it sits empty, Spain calculates a deemed income based on the official cadastral value and taxes it.
• If you rent it out, you declare actual rental income. Whether you can deduct expenses depends on your country of residence.
• If you sell it, the buyer withholds 3% of the sale price. You then file Form 210 to settle the actual gain and reclaim any overpayment.

How much will you pay?

It depends on your country of residence and the double taxation treaty Spain has with it. Spain has treaties with over 90 countries including France, Germany, the UK, Australia, the US, Mexico, Argentina and Japan.

These treaties can significantly reduce what you owe and prevent you from being taxed twice on the same income.

What if nothing has been filed for years?

It can be fixed. Voluntary regularisation before the Spanish Tax Agency contacts you carries lower penalties than being discovered. The sooner it is sorted, the less it costs.

Why work with a specialist in Spain

Managing Form 210 from abroad has its challenges: the Spanish tax system, changing deadlines, documents in Spanish, international treaties. A mistake can cost more than the tax itself.

At Spain Tax Experts we work fully online with clients from any country. We review your situation, calculate what is owed and file everything on your behalf, with human review on every return.