Non resident property owner income tax returns

If you are non-resident in Spain but own a property, you are obliged to file an annual tax return.

This is separate to your Impuesto sobre Bienes Inmuebles – IBI, the Spanish equivalent of council tax, which is paid yearly to your townhall.

If a home is owned jointly, all owners must present a separate tax declaration.

The tax return has different presentation dates depending on your special circumstances, and whether or not the result is in your favour or not.

I earn rental income from this property

  • And I have to pay income tax: File your return within the first twenty days of April, July, October or January depending on the income dates of the tax year in question.
  • And I have nothing to pay: File your return within the first twenty days of January.
  • And I have a refund: File your return after the 1st of Feb and before four natural years have elapsed.

We can present your tax return for you, contact us for information.

I don’t earn rental income from this property

File your tax return at any point during the natural year after the tax year in question (so you have until the 31st of December 2015 to file your 2014 tax return).

Contact us to get your tax return in as easily as possible.

Our process

We will send you an invoice and a questionnaire. Once the account has been settled and the questionnaire received, we will calculate your tax return and send it for your approval. Once you have signed off on it, we will present it on your behalf to the AEAT (Spanish tax agency) and advise you how to pay / receive the reimbursement of your tax result.

Contact us to start proceedings.


Maria Luisa

María Luisa Cervantes is a chartered accountant who graduated from the University of Granada in 2002. Founder of Cervantes Alarcón Consulting, she is an experienced accountant and financial advisor who is a member of the Almería guild of economists. With more than 15 years of experience in business administration and international trade, she is also a subject matter expert in the UK - Spanish bilateral agreements which cover the rights of expats to live, work and retire in Spain.