IRNR Income Tax for Non-Residents
The Non-Resident Income Tax (IRNR) applies to individuals and entities who do not meet the criteria for Spanish tax residency but generate any type of income or own assets in Spanish territory.
Who is a Non-Resident for Tax Purposes?
You are generally considered a non-resident for tax purposes if you meet none of the following conditions in a calendar year:
- You spend less than 183 days in Spain (temporary absences count unless you can prove tax residency elsewhere).
- Your main center of economic activities or interests is not in Spain (i.e., you earn most of your income outside Spain).
- Your spouse and dependent minor children do not habitually reside in Spain.
What Types of Income are Taxed by IRNR?
The IRNR only taxes income derived from Spanish sources, not your worldwide income (which is taxed in your country of residence).5 Common sources include:
| Type of Income | Taxable Event |
| Real Estate (Imputed Income) | Owning a Spanish property that is not rented out (i.e., used for personal use or left vacant). |
| Rental Income | Income from renting out your Spanish property (long-term or short-term/tourist lets). |
| Capital Gains | Profit made from the sale of a Spanish asset (e.g., selling your Spanish property, shares in a Spanish company). |
| Employment/Pensions | Income from work physically performed in Spain, or pensions paid by Spanish entities. |
Double Tax Agreement vs IRNR
When there is a Double Taxation Agreement (DTA) with a country, the DTA is applied, meaning the international regulation. The purpose of the DTA, which often follows the OECD model, is to allocate taxing rights between jurisdictions. If the DTA grants taxing rights to Spain, the Non-Resident Income Tax (IRNR) will be applied. However, if the agreement assigns taxing rights to the other jurisdiction, Spain will not be able to impose taxes, even if the IRNR considered a taxable event.
In the absence of a DTA, domestic regulations will apply, in this case, the IRNR.
Tax Rates for Income Tax for Non-Residents (2025)
The tax rate and the ability to claim deductions depend heavily on where the taxpayer is a tax resident.
Next tables break down the various tax rates (tipos de gravamen) under the Spanish Non-Resident Income Tax (IRNR).
These rates are applied to Spanish-sourced income for individuals that are not considered Spanish tax residents.
I. Standard & General Income Rates
| Income Type | Taxpayer Residency | Applicable Rate | Deductions Allowed? |
|---|---|---|---|
| General Income (e.g., Gross Rental Income, most other income) | Non-EU/EEA Residents (Other Countries) | 24% | No. The tax is applied to the gross income (no deductions are allowed for expenses). |
| General Income (e.g., Net Rental Income) | EU/EEA Residents (Includes Norway & Iceland) | 19% | Yes. You can deduct expenses related to the income (e.g., maintenance, local taxes, interest) from your rental income. |
| Investment Income & Capital Gains (e.g., Dividends, Interest, Profits from Sale) | All Non-Residents | 19% | Flat Rate |
II. Special Pension Taxation Scale
Pension income is taxed using a progressive scale, resulting in an average rate that increases with the annual amount.
| Annual Pension Amount (Up to Euros) | Cumulative Fee (Euros) | Rest of Pension (Up to Euros) | Applicable Marginal Rate (%) |
| €12,000 | €0 | €12,000 | 8% |
| €18,700 | €960 | €6,700 | 30% |
| Above €18,700 | €2,970 | Remaining Amount | 40% |
III. Specific Activity & Transaction Rates
| Income or Activity | Applicable Rate |
| Work in Diplomatic/Consular Missions | 8% |
| Fixed-Term Employment (Seasonal Foreign Workers) | 2% |
| Reinsurance Operations | 1.5% |
| Maritime or Air Navigation Entities (Shipping/Airlines) | 4% |
| Special Levy on Non-Resident Entities’ Real Estate | 3% |
| Special Levy on Lottery Prizes / Other Winnings | 20% |
IV. Withholding Tax (Retention)
| Activity | Applicable Rate |
| Sale of Real Estate (Not owned by a Permanent Establishment) | 3% (This is a withholding by the buyer, not the final tax rate) |
Property Ownership (The Most Common IRNR Obligation)
Every non-resident who owns property in Spain must file IRNR, even if the property is not rented. This is the Imputed Income Tax (or “Deemed Income”).
| Property Status | What You Declare | Taxable Base Calculation |
| Not Rented (Personal Use/Vacant) | Imputed Income (theoretical income from personal use). | Calculated on the Cadastral Value (Valor Catastral) of the property, typically 1.1% or 2% of that value. |
| Rented Out | Actual Rental Income. | EU/EEA: Gross Income minus deductible expenses. Non-EU: Gross Income only. |
Tax Guide 2026
If you need an overall view of tax obligations, click on Taxes in Spain Guide 2026.
Filing & Form
Form: All IRNR declarations are submitted using Form 210 (Modelo 210).
Filing Frequency:
- Capital Gains from Sale: Must be filed within four months of the sale date.
- Imputed Income (Non-Rented Property): Annual, with the deadline being December 31st of the following year (e.g., 2024 income filed by Dec 31, 2025).
- Rental Income: Annual (for income accrued after 2023, filed in January of the following year).
LEGAL FRAMEWORK
You can find the regulation in the Official Website: BOE: Official State Gazette, Royal Legislative Decree 5/2004, of March 5, approving the revised text of the Non-Resident Income Tax Law.
