SOBE Knowledge
Spain Non-Resident Property Tax Calculator
Estimate Spanish taxes on rental income and property sales for non-resident owners.
Tax residency
19% tax rate. Qualifying expenses may be deducted when directly linked to the Spanish rental income.
Report details
Rental income
Personal-use and other non-rented days may create imputed-income tax. That separate tax is not included here.
Annual cash expenses
Enter a tax-adviser estimate. Spanish depreciation normally depends on the building value, acquisition basis and rental period.
Acquisition value
Spanish gain calculations can require acquisition value to be reduced by tax depreciation. Enter the accumulated amount confirmed by your adviser.
Sale
Shown separately and not included inside Capital Gains Tax. Obtain the municipal estimate from the relevant town hall or adviser.
This calculator provides an estimate only and should not be considered legal or tax advice. Tax treatment depends on individual circumstances and may change over time. Always consult a qualified Spanish tax adviser before making investment decisions.
Residence changes the rental tax base
For a non-resident landlord, the same rent can produce a different Spanish tax bill depending on where the owner is tax resident.
EU and qualifying EEA residents are generally taxed at 19% and may deduct expenses that are directly and inseparably linked to the Spanish rental income, subject to evidence and the applicable rules. Other non-residents are generally taxed at 24% on gross rental income without deducting those expenses.
The calculator keeps cash expenses visible in both cases. For a non-EU owner, those costs still reduce the money retained even though they do not reduce the Spanish taxable base.
Rental days matter
Annual property costs are not automatically deductible for the whole year when the home is rented for only part of it.
Shared annual costs and tax depreciation are allocated to the rented portion of the year and then to the ownership share. Direct rental costs such as booking fees, cleaning and management are treated as rental-specific amounts and allocated by ownership. Keep invoices, contracts and payment evidence, because the calculator cannot test whether an expense is legally deductible.
Days of personal use and other non-rented days may also generate separate imputed income for a non-resident owner. Version 1 does not calculate that separate charge.
The 3% sale withholding is only a payment on account
The buyer withholds 3% of the non-resident seller's attributable sale price even when the final capital-gains tax is lower.
The final capital gain is estimated from the net transfer value less the adjusted acquisition value. The calculator applies the current 19% non-resident capital-gains rate, then compares that liability with the 3% withholding. If the withholding is larger, the difference is shown as an estimated refund; if the tax is larger, the difference is shown as additional tax due.
Municipal plusvalía is a separate local tax and is entered manually. It is excluded from the capital-gains tax calculation but included in net cash after sale and after-tax profit.
Frequently asked questions
Who can use this calculator?
It is designed only for owners who are not Spanish tax residents and who own Spanish property without modelling a permanent establishment. Spanish tax residents should use resident-tax advice because different rules and rates apply.
What is the rental tax rate for an EU or EEA non-resident?
The calculator uses 19% and allows qualifying directly linked expenses and depreciation to reduce the taxable rental income. Eligibility, evidence and EEA information-exchange conditions should be checked with a Spanish tax adviser.
What is the rental tax rate for a non-EU or EEA owner?
The calculator uses 24% on gross rental income, with no expense deduction in the Spanish taxable base. Cash expenses are still shown because they reduce the owner's real net income.
How is Spanish capital-gains tax estimated?
The calculator subtracts ownership-adjusted acquisition value, reduced by entered accumulated tax depreciation, and qualifying sale costs from the ownership-adjusted sale price, then applies 19% to a positive gain. It does not model historic transitional reliefs, reinvestment exemptions, treaty-specific relief or unusual ownership structures.
Why is 3% withheld when the calculated tax may be lower?
The purchaser must generally withhold 3% of the agreed consideration attributable to the non-resident seller and pay it to the Spanish Tax Agency. It is credited against the final liability, so excess withholding may be refundable.
Is municipal plusvalía included in capital-gains tax?
No. Municipal plusvalía is a separate local tax. Version 1 takes it as a manual input, displays it separately and includes it only in the final cash and profit figures.
Does the calculator file Modelo 210 or request a refund?
No. It estimates figures only. Filing deadlines, supporting documents, refund procedures and the correct Modelo 210 treatment should be handled with a qualified Spanish tax adviser.
Related
This calculator provides an estimate only and should not be considered legal or tax advice. Tax treatment depends on individual circumstances and may change over time. Always consult a qualified Spanish tax adviser before making investment decisions.