Taxes

Personal taxes (resident an non-resident)

Non-resident

You will be declared a resident in Spain if you live here for more than 183 days a year, if not then you are a non-resident.

As a non-resident you are obliged to pay the following taxes:

1 . IBI (Impuesto Sobre Bienes Inmuebles) or council tax. It is a council tax that must be paid by every home owner once a year.It can be paid to the town hall directly or at the SUMA offices. It is collected annually and it is based upon the rateable value of your property or “valor catastral”.

2 . Imputed income tax or rental tax (in some cases a combination of the two.)

-The imputed income tax is due to be paid by non-resident property owners who do not rent out their property and so do not pay rental income tax.
Imputed income tax is paid on a second home that is not rented out,declared in the non-resident annual tax declaration and paid to the Spanish Tax Authority.

The deadline for every non-resident to submit their annual tax declaration is the 31st December. This tax declaration covers the preceding year.

-If you are renting out your property then you will have to pay the rental tax in Spain. You will have to bear in mind that this is collected quarterly as follows:

• 20th April
• 20th July
• 20th October
• 20th January

We highly recommend non-residents to have a fiscal representative in Spain like CE Consulting Empresarial Torrevieja to fulfil your obligations with the Spanish taxation laws.
Ce Consulting will:

• Make sure your non-resident taxes are paid on time.
• Stand in for you to the Spanish Tax Authority.
• Be able to receive notifications.
• Alert you on any change in the tax law.
• Help you with any queries you may have throughout the year.

Our Services for residents and non-residents

Our Services for residents and non-residents