Non-Resident Income Tax (IRNR)

An essential guide to understanding your tax obligations in Spain if you are not a tax resident.

What is IRNR and Who Must Pay It?

The Non-Resident Income Tax (IRNR) is a direct tax levied on income obtained in Spanish territory by individuals and entities not resident in Spain. If you own property, earn rental income, or generate any other type of revenue in the country without being a tax resident, you will be subject to this tax.

It is crucial to distinguish between being a tax resident and simply owning property. Tax residency is determined by criteria such as spending more than 183 days a year in Spain or having the main hub of your economic activities in the country.

Main Types of Income Subject to IRNR

Real Estate Income

Includes rental income from properties and the 'imputed income' for urban properties at your disposal (unrented and not your main home).

Employment Income

Salaries for work performed in Spain, pensions (with certain exceptions and treaty provisions), and other work-related remunerations.

Investment Income

Dividends from Spanish companies, interest from accounts or deposits in Spain, and royalties.

Capital Gains

Profits from the sale of assets located in Spain (e.g., real estate, shares in Spanish companies, or other assets).

General Tax Rates (2025)

IRNR tax rates vary depending on the type of income and whether the taxpayer is a resident of another EU member state or the EEA.

General Rate (rest of the world): 24% on gross income.
EU/EEA Residents: 19% on income. For rental income, allows for the deduction of related expenses.
Dividends, Interest, and Capital Gains: 19%, regardless of the recipient's residency (double taxation treaties may apply).

It is crucial to consult the double taxation agreements between Spain and your country of residence, as they may modify these rates.

Complete Guide to Form 210 Calculate My IRNR (Estimate)

How and When to File?

IRNR is declared primarily through **Form 210**. Filing deadlines vary depending on the type of income:

Imputed income from real estate: Throughout the entire calendar year following the accrual year (e.g., 2024 income is filed throughout 2025).
Rental income: Quarterly if tax is due, or annually if it's a refund, zero-rated, or to be offset.
Capital gains (property sale): 3 months from the end of the buyer's 1-month period to deposit the 3% withholding tax.

Given the complexity, seeking advice from a tax advisor is highly recommended to ensure correct and timely filing.

Questions About Your Non-Resident Taxes?

IRNR can be confusing. Let an expert help you understand your obligations, optimize your tax return, and file your taxes correctly and on time.

Contact a Tax Advisor