Updated:
Documents, calculations (imputed income, rentals, sale), deadlines and quality control. Download the PDF and use it as a worksheet.
0) Summary
- ✔️Expert tax review
- ✔️Typical filing in 24–48h once dossier is complete
- ✔️Fixed fee, secure payment
- ✔️Support via email and WhatsApp
- •Imputed income (own use)
- •Rentals (annual or quarterly)
- •Sale (capital gain) + 3% withholding coordination (Form 211)
1) Taxpayer details
2) Property & ownership
3) Income type & calculation
Imputed income (own use)
- Cadastral value → 1.1% if revised/modified with effects from 2012; 2% otherwise (check IBI)
- Apportionment by days of ownership (calendar year)
- Rate: 19% EU/EEA · 24% others
Rentals
- Annual gross income verified (contract/receipts)
- Deductible expenses (IBI/property tax, community fees, utilities, repairs, 3% depreciation on building value, insurance, interest, professionals)
- Rate: 19% EU/EEA · 24% others
- Choose ANNUAL grouping or SEPARATE filing (both with tax due: 1–20 April of the following year, 2026 accruals onwards)
Sale (capital gain)
- 3% withholding (Form 211) paid by the buyer
- Gain: sale – (acquisition + costs + improvements – depreciation)
- Form 210 deadline: three months after the one-month period following the transfer
4) Documentation to attach
- ID/NIE/Passport
- Latest IBI / property tax bill (cadastral value + reference)
- Deed / Land registry abstract (if applicable) — request via WhatsApp or via email
- Rental contract and receipts
- Invoices for expenses/insurance/interest
- Form 211 receipt (if sale)
- Certificates of tax residence / DTA certificate (if applicable)
If you need the land registry abstract, we can request it for you (fixed quote).
5) Deadlines and accrual
Imputed income (own use)
2025 accrual: 1 January – 31 December 2026 (direct debit: 1 January – 23 December 2026). 2026 accruals onwards: 1 April – 31 December of the following year (direct debit: 1 April – 23 December).
Grouped (annual) rental, tax due
2025 accrual: 1 – 20 January 2026 (direct debit: 1 – 15 January 2026). 2026 accruals onwards: 1 – 20 April of the following year (direct debit: 1 – 15 April).
Separate (quarterly) rental, tax due
Up to Q3 2026: 1 – 20 of the month after the quarter (April, July, October, January), direct debit 1 – 15 of the same month. From Q4 2026 onwards: 1 – 20 April of the following year (direct debit: 1 – 15 April).
Rental with nil liability or refund due
Nil liability: 1 – 20 January of the following year. Refund due: from 1 February of the following year, within four years. Direct debit is not available in either case.
Property sale (capital gain)
Filing window: three months after the one-month period following the transfer date. Direct debit not available.
New deadlines introduced by Order HAC/623/2026 of 12 June (Spanish Official Gazette, 23 June 2026). The applicable deadline depends on the income type, the accrual year and whether the return results in tax due, nil liability or a refund.
6) Quality control
- Correct ID and country of residence
- % ownership and cadastral reference verified
- Calculation (1.1% vs 2%) / expenses and depreciation (rentals)
- IBAN verified for refund (if applicable)
- Correct period and deadline by income type
- Receipts saved (PDF) along with the filed Form 210
7) Common errors & penalties
- Late filing: surcharges 1%/month up to 12 months; 15% + interest >12 months.
- Notice received: penalty 50%–150% depending on severity.
- Incorrect refund claims: €100–€200.
Avoid mistakes with a pre-check. If you receive a notice, respect deadlines and respond with expert support.
8) Notes & signature
Notes:
Signature: ______________________ Place and date: ______________________
9) Want us to handle the filing?
Tax review, Form 210 filing and receipt delivery. Typically 24–48h after dossier completion.
Frequently asked questions (IRNR rentals — checklist)
Which expenses can I deduct as a non‑EU non‑resident when renting?
Necessary expenses tied to the rental: IBI/property tax, community fees, insurance, repairs (maintenance), mortgage interest and utilities when paid by the landlord. There must be actual rental income. Not applicable to imputed income.
How do I prove expenses to the Spanish tax agency (AEAT)?
With invoices and payment proof in your name (or the co‑owner’s) plus the property documentation. Keep contracts, bank receipts and policies; provide statements and supporting documents if requested.
What deadlines apply for filing and for claims?
For rental income with tax due, from 2026 accruals onwards both grouped (annual) and separate (quarterly) returns are filed between 1 and 20 April of the following year; for the 2025 accrual, the grouped return is filed between 1 and 20 January 2026. For imputed income (own use): the 2025 accrual, from 1 January to 31 December 2026; 2026 accruals onwards, from 1 April to 31 December of the following year. Deadlines changed under Order HAC/623/2026. The general period to amend/claim is usually 4 years from the day after the filing deadline ends.
How do I regularise previous years?
You file amended returns or claim undue payments, quantifying income and expenses by periods. We prepare the documentation and handle submissions, arguments and appeals within the agreed scope.
What if I’m missing the land registry abstract or another document?
You can provide alternatives (IBI receipt, cadastral reference, rental contract, invoices). If something essential is missing, we’ll tell you how to obtain it quickly and we’ll file once the dossier is complete.
How is the property’s depreciation calculated?
As a rule of thumb, 3% per year on the building value (not the land). If it’s not split, you can estimate using a percentage of the cadastral value or the acquisition value using common criteria.
When are expenses not deductible?
They don’t apply to months without actual rental income nor to imputed income (second home at your disposal). Improvements that increase value are not deductible as maintenance.
Which currency do I file in and which exchange rate applies?
Form 210 is filed in EUR. We convert amounts using the official rate in force on the accrual date and document it.
Do I need a NIE or a digital certificate?
No. We file as authorised AEAT collaborators. We’ll ask you for authorisation and the minimum required documentation.