IRNR Evidence Checklist — Non‑Residents
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 revised → 1.1% / not revised → 2% (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 (1–20 Jan following year) or QUARTERLY
Sale (capital gain)
- 3% withholding (Form 211) paid by the buyer
- Gain: sale – (acquisition + costs + improvements – depreciation)
- Form 210 deadline: 3 months after Form 211 deadline (~4 months after signing)
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 (€20 + VAT).
5) Deadlines and accrual
Imputed income
Accrual: 31 Dec · Filing window: 1 Jan — 31 Dec of the following year.
ANNUAL rentals
Accrual: 31 Dec · Filing window: 1–20 Jan of the following year.
QUARTERLY rentals
Accrual: end of quarter · Filing window: 1–20 Apr/Jul/Oct/Jan.
Sale
Accrual: day of transfer · Filing window: 3 months after Form 211 deadline.
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 rentals (quarterly): until the 20th of April, July, October and January. For annual (imputed income): until 31 December. 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 in the administrative route.
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.