Many of our readers are people who are not resident in Spain, but with properties or businesses that they carry out in this country. And there are often doubts or lack of information as to whether or not to file the income tax return, and under what terms. That is why we have asked Bufete Mercadal, whose lawyers specialize in real estate law and family office in Mallorca, to clarify this matter.

Should non-residents file the income tax return?

The answer is yes, but with certain differences as compared to residents.


If you are a resident in Spain, you have the obligation to annually declare any income, gain and also profit obtained throughout the year.


Non-residents must file the income tax return in each of the accruals through the reverse charge system. It is mandatory to declare any type of income or gain obtained by non-residents.

What do I need to declare in my income tax return?

Income from urban properties

Non-residents are required to make a declaration for all the properties they own in Spain. Simply because these properties are in Spanish territory. Income derived from this concept is obtained from the cadastral value of properties and tax rates published by the Tax Agency.

Equity gains from transfers of properties

Non-residents are required to file the income tax return as soon as they transfer their property. Since obtaining a gain from the transfer represents a taxable income. In turn, the gain shall be determined by the difference between the transfer value and the acquisition value.

Income from leased or subleased properties

Only the income received from the lease or sublease of the property must be declared.


This year you need to present the 2017 income tax return from the 4th April until the 2nd June 2018.
Contact now Bufete Mercadal.

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