Obligation to File a Non-Resident Declaration if You Own Property in Spain

If you own a home or property in Spain and are not a tax resident in the country, it is important to be aware of your tax obligations. One of these obligations is the filing of a non-resident declaration. We will explore what this obligation entails and why it is important to comply with it.

The non-resident declaration is a tax procedure that must be fulfilled by non-resident property owners in Spain. This declaration aims to inform the Tax Administration about the fiscal situation of these property owners and fulfill the corresponding tax obligations.

All individuals or legal entities who are non-resident property owners in Spain and own residential or commercial properties are obligated to file the non-resident declaration.

The non-resident declaration must be filed annually, before December 31st of the year following the declaration's corresponding year. For example, if you own property in Spain during the year 2022, you must file the declaration before December 31st, 2023.

The non-resident declaration should include information about the owner's identity, property details (location, cadastral reference, etc.), as well as any income generated from the property, such as rent or capital gains from the sale. It is also important to consider any double taxation treaties that may exist between Spain and the owner's country of residence, as they may affect how income should be reported and taxes should be paid.

Failure to comply with the obligation of filing the non-resident declaration can have legal and tax consequences. The Tax Administration may impose penalties and surcharges for not filing or for filing the declaration late. Additionally, it is important to remember that fulfilling tax obligations is essential for maintaining a good fiscal standing and avoiding problems in the future.

If you are a non-resident property owner in Spain, it is essential to comply with the obligation of filing the non-resident declaration. This declaration will allow you to fulfil your tax obligations and avoid potential penalties. Remember, it is advisable to seek the guidance of an accountant to ensure proper compliance with your tax obligations in Spain.