Spanish Property Tax for Non-Residents 2026: 19% or 24%
A non-resident who owns a home in Spain pays Spanish tax on it every year, even if it’s never rented out: 19% for residents of the EU, Iceland, Norway and Liechtenstein, and 24% for everyone else, including the UK. If you don’t let it, the tax is charged on a notional income of 1.1% or 2% of its cadastral value; if you let it, on the rent. On top of that comes the town’s property tax (IBI), from 0.69% to 1.23% of the cadastral value in the Costa Brava towns we checked for 2026.
Imagine two owners of identical flats in Lloret de Mar, each with a cadastral value of €150,000. One lives in Lyon, the other in London. Neither rents the flat out; both come for the summer. Spain taxes each of them on a notional income of €1,650 a year (1.1% of €150,000, if that rate applies in the town). The owner in Lyon pays 19% of that, €313.50. The owner in London pays 24%, €396. Same flat, same street, a different bill (example with round figures).
Below is what a non-resident owner pays in 2026, when, and what changed this year. Everything comes from the Boletín Oficial del Estado, the Spanish Tax Agency and the towns’ 2026 tax bylaws.
If you don’t let it: tax on a notional income
Spain treats a home you keep for your own use as if it earned you an income. That income is 2% of the cadastral value, or 1.1% if the town’s cadastral values have been revised recently. For income earned in 2025, 1.1% applies where the revised values came into force in 2012 or later. You’ll find the cadastral value on your IBI bill or in the Catastro.
The tax is calculated pro rata by the day. If you let the flat for two months, the notional income covers only the other ten. No expenses can be deducted from it.
| Owner lives in | Tax rate | Tax at 1.1% / at 2% |
|---|---|---|
| France, Germany, Belgium or another EU country; Iceland, Norway, Liechtenstein | 19% | €313.50 / €570 |
| United Kingdom, Switzerland, United States and the rest of the world | 24% | €396 / €720 |
The deadline moved this year. The 2025 notional income is declared on form 210 by 31 December 2026. From 2026 income onwards, a ministerial order of June 2026 (Orden HAC/623/2026) moves the window: 1 April to 31 December of the following year, so 1 April to 31 December 2027 for 2026.
If you let it: tax on the rent
- EU and EEA residents pay 19% on the rent minus the expenses directly linked to it, such as IBI, community fees, insurance, repairs and agency fees.
- Everyone else pays 24% on the gross rent, with no expenses deducted. Since 1 January 2021 that includes UK residents.
Example: €12,000 of rent a year and €4,000 of expenses. An owner in France pays 19% of €8,000, which is €1,520. An owner in the UK pays 24% of €12,000, which is €2,880.
Courts are looking at this gap. In July 2025 the Audiencia Nacional allowed a US resident to deduct their expenses, and in July 2026 the Supreme Court agreed to hear the State’s appeal. There’s no final ruling yet, and the Tax Agency still applies the old rule. If you’re outside the EU, keep your invoices: a ruling in your favour may open the door to refund claims, but that isn’t certain.
Deadlines changed here too. Rent for the whole of 2026 can be declared in one go from 1 to 20 April 2027 (until 15 April if you pay by direct debit). If you declare each period separately, rent up to September 2026 should stay on the old quarterly dates (our reading of the transitional rule), and rent from October 2026 moves to the April window.
IBI: the town’s tax
IBI is paid by whoever owns the home on 1 January, resident or not. Each town sets its own rate within the limits of national law, so the same cadastral value costs different amounts in neighbouring towns.
| Town | IBI rate 2026 | IBI on €150,000 |
|---|---|---|
| Palafrugell (Calella, Llafranc, Tamariu) | 0.6902% | €1,035.30 |
| Lloret de Mar | 0.803% | €1,204.50 |
| Castell-Platja d’Aro | 0.98% | €1,470 |
| Sant Feliu de Guíxols | 1.07% | €1,605 |
| Blanes | 1.23% | €1,845 |
Towns may add up to 50% to the IBI of a home left permanently empty. Under the current rules a holiday home is not caught by this: the law accepts a second home as a valid reason for it to stand unused for up to four years, and the surcharge applies only to owners of four or more homes. Add the waste collection charge, which the towns also set: in Palafrugell, for example, €234.99 a year for a flat in 2026.
When you sell
- The buyer keeps back 3% of the price and pays it to the Tax Agency within a month (form 211). It’s an advance on your tax, not an extra tax.
- You pay 19% on the gain, whichever country you live in. You file form 210 within three months of the end of that month, even if there’s no tax to pay. If the 3% was more than the tax, the difference is refunded.
- The town’s plusvalía tax on the rise in land value is normally the seller’s. When the seller is a non-resident individual, the law makes the buyer liable for it, so in practice it’s held back from the price at the notary.
Example: you bought for €300,000 and sell for €400,000. The buyer keeps back €12,000. Your tax on a €100,000 gain is €19,000, so you pay another €7,000 with form 210. Buying and selling costs reduce the gain, so the real figure is usually lower.
What may still change in 2026
On 6 October 2026 the government passed a decree-law (Real Decreto-ley 29/2026) with four points relevant to non-resident owners. It keeps the 1.1% rule for 2026 income. From 2027 it sets a new scale of 1.1% to 3% for notional income under personal income tax; whether and how it applies to non-residents isn’t clear yet. From 1 December 2026 it lowers the coefficients used to calculate plusvalía. And it lets towns in stressed housing areas raise the IBI surcharges on empty and tourist homes, in practice from the 2027 IBI and only if the town changes its bylaw. Parliament was dissolved the same week ahead of the 29 November election, so a standing committee has to approve the decree. As of 1 November 2026 no vote has taken place and no official date has been published. If it’s rejected, these changes fall away. We’ll update this article after the vote.
Who files, and do you need a tax representative?
Each owner files separately, for their own share: a couple owning half each files two forms 210. You can file online or on paper, and pay from a bank account abroad.
Owning a home doesn’t by itself oblige you to appoint a tax representative in Spain. EU and EEA residents never need one for this. Residents of other countries need one if the Tax Agency asks for it, and always if they live in a country that doesn’t exchange tax information with Spain. The fine for not appointing one when required is €2,000 (€6,000 for residents of countries that don’t exchange tax information with Spain).
One more tax may apply. Wealth tax starts above €700,000 of net assets in Spain; see our wealth tax guide for villa buyers. Under Spain’s tax treaties with France, the UK and the US, Spain taxes income and gains from property located in Spain; your country of residence then gives relief for the double taxation; ask your adviser at home how.
Three practical rules
Find your cadastral value first. It’s on your IBI bill. It determines the notional income, the IBI and part of the plusvalía, and it’s usually well below the market price.
Put the new dates in your calendar. 31 December 2026 for the 2025 notional income; from 2026 income onwards, the April to December window of the following year. Rent for 2026 in April 2027.
Plan the sale before you sign. The 3% withholding, the 19% and the plusvalía can be worked out in advance; ask the notary for a breakdown so the figures in the deed don’t surprise you. Before you buy, our purchase tax calculator for Catalonia shows the one-off costs.
Questions about Spanish property tax for non-residents
What is the Spanish property tax for non-residents in 2026?
A non-resident owner pays non-resident income tax every year: 19% for residents of the EU, Iceland, Norway and Liechtenstein, 24% for everyone else. On an empty home it’s charged on 1.1% or 2% of the cadastral value, on a let home, on the rent. The town also charges IBI.
Do I pay tax on my Spanish holiday home if I don’t rent it out?
Yes. Spain taxes a notional income of 1.1% or 2% of the cadastral value, counted by days. At the 1.1% rate on a cadastral value of €150,000, that’s €313.50 a year at 19% or €396 at 24%.
Do UK residents still pay 19% in Spain?
No. Since 1 January 2021 UK residents pay 24% and can’t deduct expenses from rental income, the same as other non-EU residents.
When is form 210 due?
For the 2025 notional income, by 31 December 2026. From 2026 income onwards, between 1 April and 31 December of the following year. Rent for 2026 can be declared from 1 to 20 April 2027.
What tax does a non-resident pay when selling a home in Spain?
19% on the gain. The buyer keeps back 3% of the price as an advance, and the seller files form 210 within about four months of the sale. The town’s plusvalía tax is also due and is usually held back from the price.
Looking for a home on the Costa Brava?
Tell us what you’re looking for, where and your budget, and we’ll put together a shortlist with the yearly taxes for each property.
Sources: Non-Resident Income Tax Act (Real Decreto Legislativo 5/2004, arts. 10, 24 and 25) and Personal Income Tax Act (Ley 35/2006, art. 85); Agencia Tributaria, non-resident taxation manual (October 2026), form 210, form 211 and Brexit pages; Orden HAC/623/2026 (BOE, 23 June 2026); Real Decreto-ley 29/2026 (BOE, 7 October 2026) and its status in the Congreso de los Diputados; Real Decreto 806/2026 (BOE, 6 October 2026); Audiencia Nacional, judgment of 28 July 2025, and Tribunal Supremo, order of 15 July 2026; Local Finance Act (Real Decreto Legislativo 2/2004, arts. 72, 104 to 108); 2026 tax bylaws of Lloret de Mar, Blanes, Castell-Platja d’Aro, Sant Feliu de Guíxols and Palafrugell; Wealth Tax Act (Ley 19/1991); Spain’s tax treaties with France, the United Kingdom and the United States. General information as of 1 November 2026; check your own case with a tax adviser in Spain.