What is IRNR?
IRNR (Non-Resident Income Tax) is the tax paid by people who own assets in Spain but are not tax residents here. It is managed through Form 210 and must be filed once a year.
Important: even if your property is empty all year and generates no income, you still need to declare imputed income. The Spanish tax authority considers that the property generates a potential return for you.
How much do you pay?
It depends on whether the property is rented or not:
- Not rented: 1.1% or 2% is applied to the property's cadastral value, and on that amount you pay 19% (EU residents) or 24% (others)
- Rented out: actual rental income is declared and the same rate applies (19% or 24%)
When do you need to file?
The deadline varies depending on the case. For properties not rented out, the declaration is filed between 1 January and 31 December of the year following the one being declared. For rentals, Form 210 must be filed quarterly.
There are a lot of details and it is easy to get lost. At TAXNOVA we calculate exactly what you need to pay, prepare Form 210 and file it for you. No surprises, no errors.