Spain Property Tax for Non-Residents

Using the calculator

1. Choose what you want to work out: buying, owning or selling.
2. Pick the region the home is in and where you are tax resident — the EU/EEA or elsewhere (the UK, the US …).
3. Enter the figures the form asks for: the price; or the cadastral value from the IBI bill; or the sale and purchase prices and the land value.

Each tax and cost appears on its own line with how it is worked out, and the total below. The figures update as you type.

Buying

A resale home pays the transfer tax (ITP) of the region it is in — from 6% in Madrid and Navarre to 10% and more in Catalonia, with progressive scales in several regions — on the higher of the price and the Catastro's reference value. A new home bought from the developer pays VAT at 10% (IGIC at 7% in the Canary Islands) plus the region's stamp duty (AJD). Add the notary, the land registry, a gestoría and your lawyer: in total, plan for about 10–15% on top of the price. You need an NIE to buy, and if the seller is not resident in Spain you must withhold 3% of the price for the tax office.

Owning

Every year a non-resident owner files Modelo 210. An empty or holiday home is taxed on an imputed income of 1.1% or 2% of its cadastral value, at 19% for residents of the EU and EEA and 24% for everyone else. Rent is taxed at the same rates; only EU and EEA residents may deduct expenses, a point the Supreme Court is now reviewing for owners from outside the EU. The town hall charges IBI, 0.4% to 1.1% of the cadastral value.

Selling

A non-resident pays 19% on the gain — the sale price less the purchase price, its costs and improvements. The buyer withholds 3% of the price and pays it to the tax office; you then file Modelo 210 within about four months to pay the rest or claim the difference back. The town hall's plusvalía municipal taxes the rise in the value of the land; the calculator shows the most it can be.

Several rules are changing: a decree of October 2026 (not yet confirmed by Parliament) brings new plusvalía coefficients from December 2026 and a new imputed-income scale from 2027. A lawyer or tax adviser checks the figures for your property before you sign or file.