DEADLINES TO DECLARE THE IRNR (Income Tax for Non-Permanent Resident)

This tax is filed using Form 210 with the Spanish Tax Agency, and a separate form must be submitted for each distinct type of income (different income streams cannot be consolidated).

Generally, the tax rate is 19% (24% for non‑EU citizens) applied to net income. The filing rules depend on whether your result is positive, negative, or zero, as outlined below:

Property rental income:

• Positive result: Must be declared within the first 20 days of January, April, July, and October—i.e., quarterly in the month following the reporting period.
• Negative result: May be declared from February 1 of the following year, up to a maximum of four years, when the tax due is less than the amount already withheld or prepaid.
• Zero result: Must be declared between January 1 and 20 of the year following the tax year, applicable when net income (income minus expenses) is zero or negative.

Income from the transfer or sale of the property:

Within one month of signing the sale or transfer, the seller must deposit an advance equal to 3% of the sale price. The seller then has up to three months to file the declaration, whether tax is owed or a refund is due.

Properties available to the owner and not rented:

For properties not rented out, the declaration period runs from January 1 to December 31 of the following year. If the property was rented for less than a full quarter, the tax will be proportionate to the number of days it remained vacant.