If the double taxation treaty between Spain and your country of residence says otherwise, the treaty prevails over these rates. The usual IRNR self-assessment form is Modelo 210. We explain it in full in the modelo 210 guide.
In practice, the IRNR is settled income by income: there is no annual return that adds everything up, as there is for resident income tax. Each rent, each dividend or each one-off job is reported separately, with its own deadlines. If you are paid by a Spanish company or professional, they often withhold the tax and pay it in themselves, which can spare you from filing for that income.
The typical mistake is thinking that if you do not live in Spain, you have nothing to report here. An owner who lives abroad and leaves their apartment empty is still taxed on deemed income, even without collecting anything. Another frequent error is applying the reduced rate without checking that your country meets the conditions set by the law.
The IRNR is linked to tax residency, which decides whether you pay IRNR or resident income tax, and to the tax residency certificate from your country, usually required to apply a treaty. If you run an SL or work as an autónomo and pay non-residents, the tax you withhold goes into your books and your informative returns.
Guides that use this term
- Non-resident tax in Spain: which taxes you pay and when
- Selling a property in Spain as a non-resident: the 3% withholding, the capital gain and the plusvalía municipal
- Are you a Spanish tax resident? The 183-day rule, and the other two almost nobody looks at
- Non-resident director or shareholder of a Spanish SL: what changes and what does not
- Modelo 210: the Spanish non-resident tax, explained in full
Related terms
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