{"id":6760,"date":"2025-08-05T08:24:46","date_gmt":"2025-08-05T12:24:46","guid":{"rendered":"https:\/\/ems-ir.com\/?p=6760"},"modified":"2026-06-24T06:51:45","modified_gmt":"2026-06-24T10:51:45","slug":"spain-tax-obligations-non-residents-vacant-property","status":"publish","type":"post","link":"https:\/\/www.ems-ir.com\/es\/spain-tax-obligations-non-residents-vacant-property\/","title":{"rendered":"Espa\u00f1a: Obligaciones fiscales para no residentes propietarios de inmuebles vac\u00edos"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Los no residentes en Espa\u00f1a que sean propietarios de inmuebles urbanos destinados a uso propio o que permanezcan vac\u00edos pueden estar sujetos al Impuesto sobre la Renta de no Residentes (IRNR) mediante la denominada imputaci\u00f3n de rentas inmobiliarias, que debe declararse anualmente a trav\u00e9s del Modelo 210.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Esta obligaci\u00f3n aplica a personas f\u00edsicas no residentes titulares de inmuebles urbanos situados en territorio espa\u00f1ol que no est\u00e9n afectos a actividades econ\u00f3micas ni arrendados.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u00bfC\u00f3mo se calcula la renta imputada?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The taxable base is determined in accordance with Spanish Personal Income Tax (IRPF) regulations and is calculated based on the property&#8217;s cadastral value, as shown on the local Real Estate Tax (IBI) bill.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se aplicar\u00e1n los siguientes porcentajes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>1.1%<\/strong>: para inmuebles ubicados en municipios cuyos valores catastrales hayan sido revisados, modificados o determinados mediante un procedimiento de valoraci\u00f3n colectiva de car\u00e1cter general y hayan entrado en vigor en el per\u00edodo impositivo o en los diez per\u00edodos impositivos anteriores.<\/li>\n\n\n\n<li><strong>2%<\/strong>: para el resto de los inmuebles.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">La tributaci\u00f3n se realiza sobre la base imponible resultante, sin posibilidad de deducir gastos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El importe calculado se entiende referido al a\u00f1o natural completo. No obstante, se reducir\u00e1 proporcionalmente cuando el inmueble no haya sido propiedad del contribuyente durante todo el a\u00f1o o cuando haya estado arrendado durante parte del ejercicio.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Excepciones<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">No se imputar\u00e1 renta en los siguientes supuestos:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Inmuebles en construcci\u00f3n.<\/li>\n\n\n\n<li>Inmuebles que, por razones urban\u00edsticas, no sean susceptibles de uso.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Tipos impositivos aplicables<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>19%<\/strong>: residentes en la Uni\u00f3n Europea, Islandia, Noruega y, desde el 11 de julio de 2021, Liechtenstein.<\/li>\n\n\n\n<li><strong>24%<\/strong>: resto de contribuyentes.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Plazo de presentaci\u00f3n<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Para declaraciones con domiciliaci\u00f3n bancaria, el plazo de presentaci\u00f3n se extiende desde el 1 de enero hasta el 26 de diciembre de 2025.<\/p>","protected":false},"excerpt":{"rendered":"<p>Non-residents in Spain who own urban property for personal use or that remains vacant may be subject to Non-Resident Income Tax (IRNR) through the imputed income regime, which must be reported annually using Form 210. This obligation applies to non-resident individuals who own urban properties located in Spain that are neither used for business activities nor rented out. How Is the Imputed Income Calculated? The taxable base is determined in accordance with Spanish Personal Income Tax (IRPF) regulations and is calculated based on the property&#8217;s cadastral value, as shown on the local Real Estate Tax (IBI) bill. The following percentages apply: Tax is calculated on the resulting taxable base, with no deduction of expenses permitted. The resulting amount is deemed to apply to the entire calendar year. However, it will be reduced proportionally if the property was not owned throughout the full year or if it was rented out for part of the year. Exceptions No imputed income will apply in the following cases: Applicable Tax Rates Filing Deadline For returns submitted with direct debit payment, the filing period runs from January 1 through December 26, 2025.<\/p>","protected":false},"author":3,"featured_media":6761,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[92],"tags":[76],"class_list":["post-6760","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-spain"],"_links":{"self":[{"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/posts\/6760","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/comments?post=6760"}],"version-history":[{"count":4,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/posts\/6760\/revisions"}],"predecessor-version":[{"id":8133,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/posts\/6760\/revisions\/8133"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/media\/6761"}],"wp:attachment":[{"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/media?parent=6760"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/categories?post=6760"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/tags?post=6760"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}