IRNR tax declaration

Everyone who owns a Spanish property is obliged to pay tax over its supposed economic value. So, even though you don´t earn any income here, as the property is located in Spain also non-fiscal residents pay to the Tax Office. They do so through their IRNR income tax declaration (Impuestos sobre la Renta de Non Residentes).

Yearly IRNR non-resident income tax declaration, without and with RTA rental

The IRNR is an active tax declaration that doesn´t go automatically by direct debit like the IBI local property tax. C&D Solicitors can arrange this declaration yearly on your behalf. If possible, we also set up the direct debit from your Spanish bank account. In case not, we´ll facilitate the payment through our third´s account manually.

Because of a law change in January 2024 house owners that do RTA rental can now pay their taxes once a year instead of every quarter. From January 2025 C&D Solicitors therefore will also provide this service. So. please just let us know if you would like to put us on our mailing list.

Fiscal residents

Fiscal residents need to pay their yearly IRPF income tax and they can do so through a gestor (tax consultant). Potential rental profit will be added to this.

Do I need to have bought my property through your law firm?

For this tax declaration service it´s not necessary to have bought your property through our law firm. Once you´re our client ofcourse we will include you in our mailing list for next year. In this way you´ll receive an automatic reminder when our fiscal campaign starts again.

What if I never paid IRNR income tax before?

In theory, you could be fined by the Tax Office over the previous years, so we advise to have your situation regulated by us. Your obligation goes back for 5 years (including the current, still open year) and if you need a declaration for several years or have more than one cadastral reference, we´ll offer you a discount price on our administration fees.

IRNR and selling your Spanish property without profit

Are you a non-fiscal resident and want to sell a Spanish property? Then the Tax Office by law obliges your buyer to already retain 3% of the purchase price at the completion as a down payment on your final Capital Gain Tax declaration. If you don´t sell with a net profit you are entitled to reclaim (part of) this money. However, in this case you do need to proof that you paid your IRNR tax per cadastral reference over the past years.

Advantages of hiring a property lawyer for your sale

Not just when you buy but also when you say goodbye to your Spanish property, it is recommendable to contract a specialized lawyer that takes care of all your interests. We´ll arrange all legal, practical, economic and fiscal aspects on your behalf, like commission free payments and this potential delayed IRNR declaration.

What does C&D need for the declaration?

To determine the number of forms to declare per owner in the deeds, we´ll a good PDF copy of:

• Property deeds
• An IBI bill (or the payment statement)
• Passport(s) or ID-card(s)
• NIE document(s)

Once we receive the document, we´ll confirm our administration fees to transfer. It´s not necessary to sign a Power of Attorney at the notary for this service.

Please just let us know if you have any questions.