Taxation: changes to non-resident’s rental income

Raymundo Larraín Nesbitt, June, 21. 2024

Marbella-based Larraín Nesbitt Lawyers has over 21 years' taxation & conveyancing experience at your service. We offer a wide range of over 50 legal and corporate services. Our team of native English-speaking lawyers and economists have a long track record successfully assisting expats all over Spain. You can review here our client’s testimonials.

21st June 2024

Earlier this year - without prior warning - the Spanish Tax Office changed the tax rules for non-residents.

Non-residents, on renting their Spanish property, used to file a tax return every tax quarter. This is no longer the case.

Going forward, all non-residents who rent their property out will need to file only one tax return a year, on the first two weeks of January. This matches what tax residents need to do on submitting their tax once a year.

So, for example, if a non-resident rented out during 2024, they would now have to file a tax return on their rental income on the first two weeks of 2025.

We offer the following tax service:

Holiday Rental Accounting Service (HRAS)

Available services from LNA:

At Larrain Nesbitt Abogados (LNA) we have over 21 years’ experience assisting clients buying, selling, or renting properties. We can also offer you a competitively priced accounting service to file your landlord taxes every tax quarter nationwide. We are also specialized in immigration & residency visas. You can contact us by e-mail at info@larrainnesbitt.com, by telephone on our UK line (+44) 0754 3838 218, or Spanish line (+34) 952 19 22 88, or by completing our contact form to book an appointment.