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Non residents


In Feitax Consulting Center we offer a personalized service to manage your tax obligations, NIE expedition, all kinds of administrative procedures, adquisition of licenses, sale of property, inheritance and wills etc. For that you only have to worry about enjoying our fantastic country, leaving us the resolution of complex legal paperwork.
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As a guide will expose the most frequently generic questions, for more information we suggest you contact us so we can help in a more personalized.


How I know if Im resident in Spain?

The law of personal income tax states that a resident who:

  • Stay in Spain more than 183 days a year.
  • That is in Spain the main core of their economic interests.
  • I am not a resident but I have assets in Spain. (Properties, money in bank accounts etc). Have I to pay taxes in Spain?

    • Personal income tax, in Spain "IRPF" Except the U.S. national, the laws of the income taxes follow the criteria of residence and not nationality. Therefore we must pay this tax according to the country where we have the residence and all world incomes get in the other countries will be subject.
    • All holdings in Spain will be subject each to their own local, state or regional taxes independent of the country where you make your declaration of income:
    • Income tax for non residents, imputation of income property. In Spanish "Impuesto sobre la renta de no residentes (IRNR)": This tax arises from the ownership of property in Spanish territory and attaches an estimated income from holding the ownership. This tax must be paid annually (over the year) and should be studied double taxation agreements between countries and the regulations of the country of residence to avoid double taxation.
    • Heritage Tax. In Spanish " Impuesto del patrimonio":This state tax is levied on the assets you have in Spain the residents and nonresidents, but will be exempt up to 700,000 €.
    • Property tax. In Spanish " Impuesto de Bienes inmuebles (IBI)": Is a local tax (City hall) levied on the ownership of property in the municipality.
    • Vehicle Tax. In Spanish " Impuesto de Vehiculos de tracción Mecánica (IVTM)": Other local taxes levied on the ownership of vehicles (cars and motorcycles) assigned in the municipality, taking into account the fiscal power to calculate it.
    • Tax facilities construction and works. In Spanish "Impuesto sobre Construcciones Instalaciones y Obras ( ICIO): This local tax is payable when issuing the compulsory license at City Hall to do any work or installation in a building or (Arrangement of the facade, construction of swimming pool ....) its calculation will be made based on the cost of installation or work.


    If I sell or buy an asset. Do I have to pay taxes?

    • Value Added Tax (VAT). In Spanish "Impuesto sobre el Valor Añadido (IVA)": This tax is paid only when the asset is acquired as a company , exist in Spain the next tax rates 21% to 10% and 4%.
    • Transfer Tax. In Spanish "Impuesto sobre Transmisiones Patrimoniales Onerosas (TPO)": This regional tax replaces the Value Add Tax ( IVA) when sale is private, it must pay the person buying the property or vehicle (second hand). The fee in Valencia is 7% for the properties and 4% for the vehicles of the sale value.
    • Tax of notarial documents. In Spanish " Actos jurídicos Documentados; documentos notariales (AJD)":This tax must be paid to formalize in writing the sale of property and the constitution of mortgages .Only pay this tax if the property this is new and therefore have purchased paying VAT (IVA). The fee in "Comunidad Valenciana" is 1.2% of transmission value of the property.
    • Tax increase in urban land value. In Spanish " Impuesto Sobre los Incrementos de valor de los terrenos de Naturaleza Urbana (Plusvalias): This local tax is payable by the person selling a property and its calculation takes into account the "valor catrastral", the number of years in property and a percentage determined by the town hall.
    • Impuesto sobre la Renta de no Residentes (IRNR) ganancia patrimonial: When a non-resident sells a property in Spain may have a capital gain, in Spain is taxed at 24%. This tax is paid by two simultaneous ways: 1) The buyer retains to the seller 3%. 2) Then the seller must pay the remaining fee.



    • Inheritances are regulated by national rules according to the country of residence of the deceased, the distribution of assets therefore be held under the rules or the will of the country of origin. however among others must be made a official translation of a foreign will, or make a Spanish will for the assets in Spain,provided that it respects the rules of the law of the country of residence .Also in the time of death should be developed in Spain the adjudication of inheritance as well as pay inheritance tax in Spain.
    • Inheritance tax: Shall be paid the inheritance tax on assets in Spain. The heirs must be issued their NIE. We also have to consider the agreements between countries to avoid double taxation. In this area only three countries have signed double taxation agreements with Spain, these are: Sweden, France and Greece.