![Non-Resident Tax Spain (IRNR) [2026] — Who Pays, How Much & Penalties](/_next/image?url=%2Fimages%2Fblog%2Fnon-resident-tax-spain-irnr-2026.jpg&w=3840&q=75)
Non-Resident Tax Spain (IRNR) [2026] — Complete Guide
If you own property in Marbella, Fuengirola, Mijas or anywhere on Costa del Sol but do not live in Spain, you must file the IRNR (Impuesto sobre la Renta de No Residentes) annually. Many foreign property owners are unaware of this obligation and accumulate years of unpaid tax.
What Is the IRNR?
The IRNR taxes non-residents on income and assets in Spain. For property owners, this means you are taxed on a "hypothetical" rental income even if you never rent the property out — the logic being that you benefit economically from owning property in Spain.
Key fact: The IRNR is mandatory. Failure to file results in automatic penalties.
Who Must File the IRNR?
You must file if you:
- ✓Own property in Spain
- ✓Are NOT a Spanish tax resident (do not spend 183+ days/year in Spain)
This includes British expats (non-EU rate of 24% applies post-Brexit), EU residents, and investors worldwide.
How the IRNR Is Calculated (2026)
Non-Rented Property
Tax base = 1.1% of cadastral value (revised in last 10 years) OR 2% (older values)
Rate: 19% (EU/EEA residents) | 24% (non-EU/EEA, including UK post-Brexit)
Calculation Examples
| Cadastral value | Tax base (1.1%) | IRNR (19% EU) | IRNR (24% non-EU) |
|---|---|---|---|
| €40,000 | €440 | €83.60 | €105.60 |
| €80,000 | €880 | €167.20 | €211.20 |
| €200,000 | €2,200 | €418.00 | €528.00 |
| €350,000 | €3,850 | €731.50 | €924.00 |
The cadastral value appears on your IBI (council tax) bill. We can look it up if you don't have it.
Filing Deadlines (Modelo 210)
| Type of income | Deadline | Frequency |
| Imputed income (non-rented) | 31 December (following year) | Annual |
| Rental income | 20th day of following quarter | Quarterly |
| Capital gain (property sale) | 3 months from deed | One-time |
Penalties for Not Filing
| Situation | Penalty |
| Voluntary late (<3 months) | 5% surcharge |
| Voluntary late (3–12 months) | 15% surcharge |
| Voluntary late (>12 months) | 20% + interest |
| Hacienda investigation (minor) | 50% of tax owed |
| Preventive property lien | Possible |
Hacienda has a 4-year statute of limitations. Voluntary regularisation significantly reduces penalties.
How We Handle Your IRNR
Costa Expat files your Modelo 210 every year remotely:
1. We calculate based on your cadastral value
2. We prepare the Modelo 210
3. You make a bank transfer for the tax amount
4. We file with Hacienda and send you confirmation
No travel to Spain required.
Official AEAT Resources for IRNR
- ✓AEAT — Modelo 210 non-resident tax
- ✓AEAT — Non-resident taxpayer portal
- ✓AEAT — Double taxation treaties
Legal basis: IRNR is regulated by Ley 5/2004 del Impuesto sobre la Renta de No Residentes and Real Decreto 1776/2004. The IRNR obligation arises from Article 24 for property imputed income.
Spain has double taxation treaties with 90+ countries (UK, Germany, France, Argentina, USA). These may reduce your IRNR liability. Always verify your treaty status at the AEAT portal above.
Prudent note: IRNR rates and treaty interpretations may change. This guide provides general information. Consult a tax professional for advice specific to your situation and country of residence.
![Complete Guide to Getting a NIE in Spain [2026]](/_next/image?url=%2Fimages%2Fblog%2Fcomplete-guide-nie-spain-2026.jpg&w=3840&q=75)
![Property Purchase Costs in Spain [2026] — ITP, Notary & All Hidden Fees](/_next/image?url=%2Fimages%2Fblog%2Fproperty-purchase-costs-spain-2026.jpg&w=3840&q=75)