IRNR tax

This is a tax on the income of non-residents. Owners of real estate located in Spain are required to pay this tax. If the property is not rented out, the tax return must be filed by the end of the calendar year following the settlement. The tax rate is 19% of 2% of the cadastral value of the property. However, if you rent out the property, the tax return on form 210 must be filed quarterly. The 19% tax is calculated on the rental income.