If you own property in Spain as a Belgian resident, you are obliged to pay Spanish taxes. Spanish non-resident tax will then apply to you. This means you have to periodically declare your income. This article discusses how and when to file your Spanish non-resident tax return.
Read more about calculating non-resident tax in Spain.
How do I file Spanish tax returns?
Unlike the SUMA, payment of non-resident tax is not automatic. You are therefore responsible for filing your tax return and paying the tax due yourself.
You can complete the non-resident tax yourself using the form modelo 210. This form can be easily downloaded from the Spanish tax authorities' website.
By 20 January if you rent out
If you rent out a second residence in Spain, you have been obliged to pay Spanish taxes annually since 2024. The filing date for the declaration is 20 January for income from the previous calendar year.
Before 31 December if you do not let
If you do not rent, you will be taxed in a similar way to cadastral income. The return is due at the end of the following year.
What if I only rent out part of the year?
In that case, you should file both a quarterly return and an annual return. An example. You rent out your second residence in January 2024 and February 2024. You do not rent out the second residence for the rest of the year.
You will then have to pay Spanish taxes on the January 2024 and February 2024 rental income. The declaration for this rental income should be done by 20 January 2025. For the other months, you will pay Spanish taxes based on cadastral income. The declaration must be done by 31 December 2025.
