Frequently asked questions

Anyone — individual or entity — who is not tax resident in Spain and earns Spanish-source income without a permanent establishment here. What decides it is tax residence, not nationality and not whether you hold a NIE.

A residents' return is annual and sums up everything you earned. Modelo 210 works the other way round: each item of income is declared separately, with its own accrual date and its own deadline. One year can require several filings.

Yes. The law imputes an income purely from your having an urban property at your disposal, calculated as 1.1% or 2% of the cadastral value. No money comes in, but the obligation is real. It is the most common situation among non-resident owners.

Two. Each owner declares their own share on their own Modelo 210. There is no joint filing for non-resident tax.

It depends on the income. Imputed income: any time during the following calendar year. Rent: the 1st to the 20th of the month after each quarter, or in January if you elect annual grouping. A property sale: three months, starting one month after the deed. Refund claims: from 1 February of the following year, for four years.

If you file of your own accord before the tax agency contacts you, a late-filing surcharge applies that grows with the delay, plus interest. If they contact you first, it stops being a surcharge and becomes a penalty. Filing late is always better than not filing.

It depends on the income and where you live. The general domestic rates are 19% for residents of the EU, Iceland and Norway and 24% for everyone else; gains on selling property are 19% in all cases, and pensions follow a progressive scale. Each guide on this site includes a worked example.

It may cap the rate below Spain's domestic one, particularly on dividends, interest, royalties and pensions. miDeclaro does not apply treaty rates automatically: it flags the case and routes it to a human rather than overcharging you at the domestic rate. We would rather not answer than answer wrongly.

Your NIE or NIF, an IBI receipt or a nota simple for the cadastral value and revision year, tenancy agreements and rent records if there are any, and the purchase and sale deeds in the case of a sale. Plus evidence of any tax withheld.

€29 per return filed. The calculation and the full breakdown preview are free — you only pay if you decide to file.

Yes, and it happens often. On a sale the buyer withholds 3% of the price whether or not there was a gain; if your actual liability is lower, the difference is refunded. The same applies where a pension payer or a company tenant withheld more than was due.

No. miDeclaro is a calculation and form-generation tool with human review where a case calls for it. It does not replace personalised advice from a qualified professional, and complex situations warrant one.