{"id":9228,"date":"2024-03-20T10:27:08","date_gmt":"2024-03-20T08:27:08","guid":{"rendered":"https:\/\/www.feliu.biz\/?p=9228"},"modified":"2026-03-18T10:51:35","modified_gmt":"2026-03-18T08:51:35","slug":"non-resident-taxation-types-income-derived-real-estate-spain","status":"publish","type":"post","link":"https:\/\/www.feliu.biz\/en\/non-resident-taxation-types-income-derived-real-estate-spain","title":{"rendered":"NON-RESIDENT TAXATION: TYPES OF INCOME DERIVED FROM REAL ESTATE IN SPAIN"},"content":{"rendered":"

Income derived from real estate located in Spain is subject to Non-Resident Income Tax.<\/p>\n

If a property is owned by several individuals, each of them is considered an independent taxpayer and must file separate tax returns.<\/p>\n

The types of income that property-owning taxpayers may obtain are:<\/p>\n

1. Imputed Income from Urban Property for Own Use<\/h4>\n

Domestic legislation<\/strong><\/p>\n

According to Article 13.1.h) of the Non-Resident Income Tax Law (LIRNR), non-resident individual taxpayers who own urban properties located in Spain, used for their own purposes or left vacant, are subject to Non-Resident Income Tax on the imputed income corresponding to those properties.<\/p>\n

Tax treaties<\/strong><\/p>\n

In accordance with Double Taxation Agreements, income derived from real estate may be taxed in the country where the property is located, whether it arises from direct use or enjoyment, leasing, or any other form of exploitation.<\/p>\n

Non-resident taxation<\/strong><\/p>\n

The taxable base corresponding to the imputed income from urban real estate located in Spain is determined by applying a percentage to the cadastral value of the property:<\/p>\n