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This blog is aimed to keep our clients updated with interesting news about spanish property and main legal changes.


FAQ on Non-Residents Wealth and Income Tax on Spanish Property


One of the topics our clients ask about when they’re buying a property in Spain is the non-residents wealth and income tax. To help answer some of these queries, we’ve compiled a quick checklist of questions and answers.

What is this tax?

An annual tax levied by the Spanish Tax Office on all non-resident owners of Spanish property. Read more about the tax.

Do I have to pay it?

Yes, it’s a fiscal obligation for all owners of Spanish property.

What happens if I do not pay it?

You’re liable for full payment of the tax, and will probably also be required to pay interest and a fine of 20 per cent of the unpaid amount.

Will the Spanish Tax Office chase me for the tax if I don’t pay?

Yes. The Spanish Tax Office used to be rather lax about chasing this tax, but more and more non-resident owners who haven’t paid are receiving claims for payment of the tax. This notification is sent to their Spanish address and to their home  address in their country of residence.

What should I do if I receive such a notification?

You usually have 20 days to pay or contest the notification. Contact your lawyer or fiscal adviser as soon as possible and instruct them to complete the tax form, file it and make payment on your behalf.

If I haven’t paid the tax and sell my property, am I still liable for it?

Yes, this is a personal tax and even if you no longer own the property, the Spanish Tax Office can still pursue you for payment.

If I buy a property in Spain and the seller hasn’t paid their non-resident income and wealth taxes, will this affect the sale?

No, because it’s a personal tax and not attached to the property. You, as a buyer, will be unaffected by whether the seller has paid this tax or not.

Andalusian Lawyers gives advice on non-resident income and wealth tax, and can arrange to file and make payment of the annual return on your behalf. Contact us to find out more.


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