NON-RESIDENTS

Fiscal Representation
Non-Resident Taxes on properties for individuals and companies

Non-Residents who operate in Spain are required to appoint a Fiscal Representative to act on their behalf before the tax authorities. However, this requirement does not apply to Non-Residents who own only one property in Spain.

Non-Residents who carry on business in Spain through a permanent establishment are required to register and pay taxes in Spain.

Non-Residents who rent property in Spain are required to declare this income and pay tax here, even though they may also have to declare the income in their country of residence.

Non-Residents individuals who own property here are required to pay tax on an imputed income as well as the Patrimonio Tax, often referred to as Wealth Tax.

Non-Resident Companies who own property in Spain are obliged to present an annual return for the Special Tax on Property. Whether such companies have to pay the Special Tax is determined by their country of residence and their tax status there.

Non-Residents who sell property are required to present a Capital Gains Tax return. Additional tax may be payable, or a refund due, once the 5% retention has been taken into account.