Non resident tax
02.01.2019M-210 = the non-resident tax, SUMA
The end of the year is in sight so there are less and less of fiscal obligations for 2018 left. If you are a homeowner in Spain, you also have to fulfill certain tax obligations in Spain. Annually you are obliged to pay Land Registry Tax on all your property that you own here and SUMA will inform you of this. The tax is called the IBI (El Impuesto sobre Bienes Inmuebles) and is due around August-September-October. It is important that you make an automatization of this payment (the best - of all taxes imposed by SUMA) so that you do not have to pay additional costs to your legal, tax, lawyer for keeping everything in order for you, as it is not really needed.
Another tax is a personal income tax that you must complete annually, the non-resident tax (only applicable to those who have real estate in Spain). This tax is due annually until December, 31st and applies to the current calendar year. If you have also rented out then the already paid tax will be deducted. This can not be done automatically but you can do it yourself or have it outsourced. If you do it yourself, you can do this online (via a token system) or you can go to a proper fiscal office (esp. Delegación de Hacienda) with your file. Let us outsource it and we will keep it up to date for you annually and inform you of changes in the legislation for both Spain and your home country (ref Benelux).
Individuals who are not residents in Spain and have one or more houses in private ownership in Spain (not intended for rental) must submit a declaration annually on their own initiative. The Spanish tax authorities do not contact you themselves! This declaration is the so-called 210 model.
This declaration must be submitted annually before 31 December of the year following the year in which it was the owner. This means that if a person had a home in 2018, the declaration must be made before 31 December 2019.
Since 2015, a tax has been levied on an imputed (or fixed) income of 1.1 percent of the cadastral value of the home (and 2 percent if this value has not been revised in the past 10 years). The allocated income is taxed at the non-resident rate of 19 percent. For residents outside the European Union the rate is 24 percent