Tax advice for non-residents in Spain
We help non-residents understand and manage Spanish tax obligations that may arise from property ownership, rental income or other interests in Spain.
Spanish tax obligations for non-residents
The applicable tax treatment depends on the type of income, property ownership, country of tax residence and other circumstances. We review each case before preparing a return.
Foreign owners of Spanish property
Owning or renting out property in Spain can create Spanish tax obligations even when the owner normally lives in another country.
Tax representative in Spain for residents of third countries
If you are subject to Spanish Non-Resident Income Tax (IRNR) and are tax resident in a third country outside the European Union and certain EEA states covered by mutual-assistance rules, Spanish law may require you, in specific cases under Article 10 of the IRNR Law, to appoint an individual or legal entity resident in Spain to represent you before the Spanish Tax Agency.
This is not an automatic requirement for every non-EU national. It depends on factors such as the type of activity or income, the existence of a permanent establishment, certain circumstances involving property in Spain, or an express requirement from the Tax Agency. DOMUS can review your circumstances and help manage the representation where applicable.
NIE and tax procedures
Many Spanish tax procedures for foreign owners are linked to the NIE number. We can coordinate the identification and tax steps when both are required.
The information on this page is general. Each situation should be reviewed individually before taking action or making a decision.
Related business support
If your situation also involves a company, investment or commercial activity, see our business consulting on the Costa Blanca service.
Business support in Alicante
If your plans also involve a company, investment or commercial activity, see our business consultancy in Alicante service for international clients.
Questions from international clients
Do you work with clients who do not live in Spain?
Yes. DOMUS regularly assists non-residents and foreign clients with tax, property, inheritance and administrative matters in Spain.
Can I be assisted entirely in English?
Yes. Our international-client service is designed so that key explanations and communication can be handled in English.
Can you coordinate several procedures at the same time?
Yes. Where a matter involves linked steps such as an NIE, tax filing, property purchase or inheritance, we can coordinate the relevant procedures and documentation.