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​How does the service offered by Iberotaxes work?
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We have streamlined the process of filing your Spanish taxes to make it as straightforward as possible while still offering the personal attention necessary to address your specific needs. Once we receive your request for assistance, if you are already familiar with our system or know exactly which tax return you need help with, we will send you the relevant form to complete. This form allows us to collect all the information required to calculate your tax liability and prepare your tax return. If you’re unsure which taxes apply to you in Spain, we offer a free consultation to help identify and clarify the relevant taxes before sending the appropriate form(s). After you provide the necessary details, we will generate a document outlining the tax calculations for your review. We will only proceed with filing your taxes once you have approved all figures. After filing, we will send you confirmation that your tax return has been successfully submitted. The Spanish Tax Authority will then withdraw the tax amount directly from your bank account via direct debit. We have a collaboration agreement with the Spanish Tax Authority, allowing us to file your tax return on your behalf.
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​When are you considered Tax resident in Spain?
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As a general rule, you are considered a tax resident in Spain if you spend more than 183 days in Spain during a calendar year, whether consecutively or not. Temporary absences, such as vacations, typically still count as days spent in Spain unless you can provide proof of tax residency in another country. Additionally, you may also be classified as a tax resident if any of the following conditions apply: Your main economic activities or interests are based in Spain. This includes situations where you have a business, employment, or your primary source of income originates from Spain. Your spouse or minor dependent children reside in Spain. If your family lives in Spain, the tax authorities may presume your residency status, unless you can demonstrate otherwise.
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How to obtain my Spanish NIE when I am a foreign national.
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​To obtain a Spanish NIE (Número de Identificación de Extranjero):: In Spain: Visit a police station with a Foreigner's Office (Comisaría de Policía - Oficina de Extranjería) or the Tax Agency (Agencia Tributaria). You’ll need to complete the corresponding form—currently the EX-15 Form—present a valid passport, and explain why you need the NIE (e.g., for buying property or tax purposes). Appointments are usually required, so check in advance. From Abroad: Contact the Spanish Consulate or Embassy in your home country. You'll need to provide the EX-15 Form,a valid passport, and a reason for your NIE request. The process is similar to applying in Spain, and it's best to apply early to ensure you meet your deadlines.​​​​​​​
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What is a certificate of tax residency? Do I need one?
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A certificate of tax residency is an official document issued by your country’s tax authority that confirms your tax residency status in that country. This certificate indicates that you are considered a tax resident of your home country and are subject to its tax laws. In practical terms, having this certificate demonstrates that you are a tax resident elsewhere, not in Spain. Consequently, you will be treated as a “non-resident” for Spanish tax purposes, which means you will only be taxed in Spain on income and assets sourced from Spain, rather than your global income. While you typically would not need to provide this certificate, the Spanish Tax Authority may request it under certain circumstances.
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What are the deadlines for filing tax returns for Modelo 210 and paying the tax due?
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General Deadlines (for taxes paid by direct debit): Rental Income: The filing period is from January 1 to January 15 of the year following the rental period. Imputed Rents: The filing period is from January 1 to December 23 of the year following the tax year. Capital Gains from Property Transfers: The filing deadline is within three months after the one-month period following the property sale.​​​​
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I do not rent out the property I own in Spain and therefore do not receive any rental income. Am I still required to file a tax return and pay any taxes in Spain?
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Yes, even if you do not receive rental income, you are still legally required to file a tax return for Imputed Rents. If you opt to pay via direct debit, the filing period is from January 1 to December 23 of the year following the tax year. If the property was rented out for part of the year, you must report the rental income for the rental period and also declare the imputed rents for the period when the property was not rented.
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How do I pay the amount of taxes due?
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​The Spanish Tax Office will set up a direct debit using the IBAN provided in the tax form, and the tax amount due will be automatically withdrawn from your account.
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What happens if the tax amount is not successfully charged via direct debit?
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The payment is typically debited a few days before the filing deadline, so it’s essential to ensure there are sufficient funds in the account during that time. If the amount is not debited from your account, please reach out to us and we will investigate the issue. Sometimes, the issue may arise if your bank has registered your account under your passport number instead of your NIE, which could potentially prevent the tax authority from processing the payment, although this is not always the case. Other times, it could be due to an error in how your NIE is recorded by the bank, or because one of the property owners is not listed as the account holder. It’s crucial that the account holder is the property owner. If you own the property jointly, ensure the account is in both names.
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Am I eligible for deductions in my tax declaration?
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Yes, our forms include sections where you can declare any applicable deductions. Non-residents living in EU or EEA countries are eligible for certain deductions, similar to those available to Spanish residents. However, non-residents who reside outside the EU/EEA are not entitled to these deductions.
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Can I file a joint tax return if the property is owned by more than one owner?
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Under Spanish law, the filing of the 210 form is predominantly an individual process, where a tax declaration is submitted for each tax payer individually. However, there is an exception for capital gains declarations. In cases where both spouses are non-fiscal residents and jointly own the property, they have the option to make a joint declaration for this specific type of tax liability. This provision recognizes the unique circumstances of married couples who are both non-residents and co-own a property, allowing them to collectively report and settle their tax obligations related to capital gains, simplifying the process while complying with Spanish tax regulations.
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Do I need to file a tax return in Spain?​
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If you have any income from Spain or own property there, you are required to file a tax return in Spain, even if you are registered for tax purposes in another country. This requirement stands regardless of local taxes such as IBI (Impuesto sobre Bienes Inmuebles) or waste collection fees, which are managed by the local municipality. You must file a tax return regardless of your tax residency status in Spain. If you do not receive rental income, you are still obligated to declare Imputed Rents. If you do receive rental income, you need to file a return for both the rental income earned and the imputed rents for any periods when the property was not rented. Additionally, if you spend more than half the year in Spain, you will be considered a tax resident and must report your global income in Spain.
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What is a Spanish NIF or NIE?
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In Spain, NIF and NIE are both identification numbers used for tax and legal purposes, but they apply to different categories of people: NIF (Número de Identificación Fiscal): This is the tax identification number for Spanish citizens and legal residents. It’s often the same as their DNI (Documento Nacional de Identidad), which is the national ID card for Spanish citizens. Spanish businesses and organizations also receive a NIF for tax purposes. NIE (Número de Identificación de Extranjero): This is the identification number issued to non-Spanish residents (foreigners) who do not hold a NIF or DNI and who need to interact with Spanish authorities, such as for work, tax, or property purposes. It is required for any legal or financial transactions, such as opening a bank account or purchasing property. If you do not have a DNI or NIE and need to carry out activities with tax significance, you can request the assignment of a temporary NIF from the Spanish Tax Agency (Agencia Tributaria), regardless of your nationality or place of residence. Both NIF and NIE serve as unique personal identifiers in official documents, including tax returns, contracts, and other formal interactions in Spain.
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How to obtain my Spanish NIF when I am a foreign national.
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If you do not have a DNI or NIE and need to carry out activities with tax significance, you can request a temporary NIF from the Spanish Tax Agency (Agencia Tributaria), regardless of your nationality or place of residence, until your definitive NIE is issued. This request can be made online, so you do not need to visit any office in person.
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What taxes can Ibertotaxes help me with?
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We assist non-resident individuals with filing tax returns for rental income, imputed rents, or capital gains related to property ownership in Spain. Non-residents are legally required to report these taxes on any property located in Spain, regardless of whether they reside in the EU, the EEA, or elsewhere in the world. Please note that our services are exclusively for individuals who are not tax residents in Spain and who have their tax residency in another country. Currently our services do not extend to companies. Additionally, we can help address any questions you may have about local taxes or administrative procedures with the Spanish Tax Authority.
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I already pay taxes in the country where I reside, do I still need to file a tax return in Spain?
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Yes, if you own property in Spain, you are required to declare it both in Spain and in your home country, regardless of your usual tax residency. This includes reporting rental income, imputed rents, capital gains, and any other taxes related to the property in both countries. Deductions and credits should be applied according to each country’s tax system. If you spend more than half the year in Spain and are therefore classified as a tax resident in Spain, you will need to file a tax return in Spain for your global income. Your home country may also consider you a tax resident, which could result in tax obligations in both countries. In many cases, double taxation agreements allow you to claim tax credits in your home country for the amounts of tax paid in other jurisdictions, helping you avoid paying taxes twice on the same income.
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What is the tax rate in Spain for non-residents?
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The taxable base for different types of income, such as rental income, imputed rents, or capital gains, is calculated according to specific rules. Once the taxable base is determined, the applicable tax rate is applied. For non-residents in Spain, the tax rate is 19% for residents of EU or EEA countries and 24% for those residing outside the EU/EEA. Additionally, residents of EU or EEA countries can benefit from deductions on their rental income tax.
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Does Iberotaxes have access to my bank account?
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No, Iberotaxes does not have direct access to your bank account. Our fees are paid through a secure third-party card payment system, while taxes due are handled directly by the Spanish Tax Office. The Tax Office processes the direct debit using the IBAN provided in your tax form, and the tax amount is automatically withdrawn from your account.
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I believe I should have paid taxes in the past but didn’t. What should I do now?
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If you haven’t filed your tax returns despite being required to, it’s advisable to submit retroactive declarations for the past four years, as this is typically the period the Spanish Tax Authority reviews for unpaid taxes. While penalties may apply for missed years, you can often benefit from reduced fines if you voluntarily declare them. However, if the Tax Authority contacts you first, the fines are usually much higher. Feel free to contact us for assistance with this process.
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What is the cadastral reference of my property in Spain?
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In Spain, cadastral reference refers to a unique identification number assigned to each property or land parcel in the national land registry known as the "Catastro." The Catastro is a comprehensive database maintained by the Spanish government, which contains detailed information about properties, their boundaries, and characteristics. The cadastral reference is a crucial identifier used for administrative and legal purposes, and it provides essential information for property taxation, land management, urban planning, and other related activities. It typically consists of a combination of alphanumeric characters that uniquely identify a specific property within the Catastro database. You can visit the Catastro´s website at www.catastro.hacienda.gob.es
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I received income in a currency other than euros. How should I report this income?
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You should convert the income into euros. Use the exchange rate as of December 31 of the year in which the income was received to express the amounts in euros.
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