Non-Resident Property Tax (IRNR / Modelo 210) in Spain

Got a letter about it? Find it here — what it means and how long you have to answer.

• Guide

  Buying Property in Spain as a Foreigner: Step by Step

  How a foreigner buys a home in Spain, in the order it happens: the NIE and bank account, the legal checks, the arras contract, the notary deed, the purchase taxes by name and the yearly duties of an owner.

  Read the guide

• IBI Bill in Spain: What the Property Tax Letter Means and How to Pay

  Recibo del IBI (Impuesto sobre Bienes Inmuebles)

  The yearly property tax bill of a Spanish town hall. Every owner pays it, resident or not, within the town's payment period — the dates are on the bill, and a direct debit is the easiest way for non-residents.

• Modelo 210 Letter from Hacienda: Non-Resident Tax Notice in English

  Requerimiento / propuesta de liquidación — Impuesto sobre la Renta de No Residentes (Modelo 210)

  A letter from the Spanish tax office to a non-resident owner about Modelo 210 — the tax on a Spanish home, its rent or its sale. Usually it asks for missing returns or proposes a bill, with 10 business days to answer.

• Propuesta de Liquidación Provisional in English: Hacienda's Draft Bill

  Propuesta de liquidación provisional (trámite de alegaciones)

  A draft tax bill from the Spanish tax office: it has checked a return — or a year you did not file — and proposes to correct the tax. You have 10 business days to object before the real bill (liquidación) is issued.

• Requerimiento from Hacienda in English: The Tax Office Asks for Documents

  Requerimiento de información / de documentación

  A request from the Spanish tax office to send information or documents — about a return you filed, income it has heard of, or a property. You usually have 10 business days to answer.

• Sanción from Hacienda in English: A Spanish Tax Penalty

  Acuerdo de imposición de sanción (or propuesta de sanción)

  A penalty from the Spanish tax office for a return filed late, not filed at all, or with tax left unpaid. Paying it in time without appealing takes 40% off — or you have one month to appeal.

• SUMA Gestión Tributaria (Alicante): Your Letter in English

  Carta / notificación de SUMA Gestión Tributaria

  SUMA is the agency that collects the local taxes and fines of most towns in the province of Alicante — Torrevieja, Orihuela Costa, Benidorm, Jávea and many more. A letter from SUMA is about IBI, rubbish tax, plusvalía, vehicle tax or a fine.

• Capital Gains Tax
• Fiscal Representative
• Foreign Assets Declaration (Modelo 720)
• Gift Tax
• Personal Income Tax Return
• Property Tax for Foreign Owners
• Tourist Rental Income Tax (Modelo 210)
• VAT Advice & Compliance
• Wealth Tax (Modelo 714)