Taxation on Non-Residents

Non-Resident owners not receiving rental incomes will have to complete and submit an income Non-Resident Tax declaration every year before the 31st of December.

A tax return must be submitted on a quarterly basis before 20th April, July, October and January, and in compliance with Article 24.6 Non-Resident owners living in the EU and providing a certificate of residency from their country, may deduct from incomes all the costs related to the property (i.e., repairs, insurances, loan interest or other allowable property expenses). Unfortunately, this no longer applies to the British since the UK left the EU.

The above would not apply if you can offset costs of your incomes and the property has been rented out making a loss. A nil declaration will need to be submitted between 1st and 20th January.

Non-residents are also subject to a 3% retention to be made by the purchasers on the sale price when selling property.  3 months after the first month of completion, they will need to complete a capital gains tax declaration to declare their gain or loss.  The 3% retention is fully refundable when the vendor declares they have not made a gain on the sale.

Our Other Services


Here at Xerxes we can provide a tailored conveyancing service, whether you are buying or selling property in Spain we can help.

Law Services

From wills & inheritance through to NIE & residencias, our team can handle all of your legal needs.

Tax Services

Whether you are a resident of Spain or not, we are here to help and advise on your tax issues.


Our team of accountants and tax advisors will help you decide the best business structure to run your business, as well as take care of all bookkeeping, payroll and taxation.

Get in Touch

Questions? We are here to help.  Pop your details into the form below and we will be in touch as quickly as possible.   If you have an urgent issue, please call us directly on +34 968 006 087

Fill out this field
Please enter a valid email address.
Fill out this field
Fill out this field