Spanish Tax Deadline Calendar for Non-Resident Property Owners

Overview: what taxes apply to non-resident owners?

As a non-resident who owns property in Spain, you are liable for:

1. IRNR via Modelo 210 — Non-Resident Income Tax on imputed or rental income from your Spanish property
2. IBI — Local property tax (Impuesto sobre Bienes Inmuebles), collected by your municipality
3. Patrimonio / Modelo 714 — Wealth tax on Spanish assets above the threshold (19% for EU/EEA; 24% for non-EU)
4. Plusvalía municipal — Municipal capital gains tax on the cadastral land value increment, paid only on sale or inheritance

This calendar focuses on the recurring annual obligations. Plusvalía is only relevant when you sell or inherit and is covered separately.

The full deadline calendar

Modelo 210: annual filing for non-rented properties

If your Spanish property is not rented out, you file a single Modelo 210 each year covering the previous calendar year. The deadline is 31 December.

The taxable base is typically 1.1% of the cadastral value (or 2% if the value has not been revised in recent years). The tax rate is:

• 19% for EU and EEA residents
• 24% for non-EU/non-EEA residents (UK, US, Switzerland, etc.)

If you own more than one property in Spain, you file a separate Modelo 210 for each.

Modelo 210: quarterly rental filings

If you rent your property out — even for short holiday lets — you must file a Modelo 210 for each quarter in which you receive rental income. Each quarterly filing covers the income received in that three-month period.

Quarterly deadlines:

• Q1 (January–March income): 20 April
• Q2 (April–June income): 20 July
• Q3 (July–September income): 20 October
• Q4 (October–December income): 20 January (of the following year)

For EU/EEA residents, allowable expenses (management fees, insurance, repairs, IBI, mortgage interest, amortisation) are deducted before applying the 19% rate. Non-EU residents (including UK post-Brexit) pay 24% on gross income with no expense deductions.

IBI: annual local property tax

IBI is levied by each municipality and collected in Mallorca by ATIB (Agència Tributària de les Illes Balears). It is payable once per year, and the payment window is typically October to November — though exact dates vary by municipality and ATIB publishes a calendar each year.

There is no filing required for IBI — ATIB issues a bill based on its records of your property ownership. If you have not received a bill, do not assume no IBI is owed. The obligation exists regardless.

Setting up a direct debit (domiciliación) with ATIB is the simplest approach for non-resident owners. Your gestoría can set this up on your behalf.

Patrimonio / Modelo 714: wealth tax

Patrimonio is Spain's Wealth Tax. Non-residents are liable on the net value of their Spanish assets — primarily property.

Filing deadline: 30 June (for the previous calendar year)

In the Balearic Islands, the exemption threshold is €700,000 net per person for non-residents. This means:

• A property worth €600,000 (net of any mortgage): no Patrimonio liability.
• A property worth €1,200,000 with a €300,000 mortgage: net value €900,000. The first €700,000 is exempt; Patrimonio applies to €200,000 at rates starting at 0.2%.

Note: Patrimonio rates are progressive and the above are indicative. Consult your gestoría for a precise calculation based on your asset values.

What happens if you miss a deadline?

Missing a Spanish tax deadline triggers an automatic surcharge (recargo) system:

Voluntary late payment (before AEAT or ATIB contacts you):

• Paid within 3 months: 5% surcharge on the tax due
• Paid within 6 months: 10% surcharge
• Paid within 12 months: 15% surcharge
• Paid after 12 months: 20% surcharge, plus interest

Late payment after being notified by the tax authority:

• Penalties range from 50% to 150% of the underpaid tax, depending on the classification of the failure (ordinary, serious, or very serious) and whether there was concealment.

For most non-resident owners who miss a deadline accidentally — for example, if a bill didn't arrive or they were unaware of a filing obligation — the penalty will fall into the voluntary late payment category as long as you self-disclose before AEAT contacts you. Acting quickly minimises the cost.