What is the Non-Resident Income Tax without permanent establishment?
The Non-Resident Income Tax is a tax that levies the incomes obtained in Spanish territory by individuals or entities that are not residents in Spain and do not operate through a permanent establishment.
This tax is declared through Form 210: a tax form that must be submitted by those who own real estate or rights in the country, such as properties, usage rights, habitation rights, and any other type of real right over real estate.
With Form 210, several types of taxes related to real estate and rights in the country can be declared. Below are the different cases:
Income from Rented or Sublet Properties: income obtained from renting properties.
Income from Non-Rented Properties: imputed income for owning vacant properties.
Capital Gains: profits obtained from the sale of properties.
Imputed Income from Urban Real Estate: imputed income for owning urban properties.
Income Derived from the Transfer of Real Estate: income obtained from the sale of properties.
Failing to submit the form can lead to financial penalties and the imposition of late-payment interest, so it is important to comply with this tax obligation and its submission deadline to avoid legal and financial problems.
Specifically, given the proximity to the submission deadline, it is vital to remember the declaration of income from non-rented properties, commonly known as the imputation of rents. In other words, it is the obligation of non-residents to declare taxes for the days during
which their property has not been rented, always considering the cadastral value, whether it has been revised or not, and their fiscal domicile. This last variable will depend on whether the non-resident belongs to the European Union or not.
The submission deadline is December 31st, although for direct debit it is December 20th.
Finally, we consider it relevant to inform you that the submission deadline for income derived from the rental of real estate for the year 2024 is during the first 20 natural days of January ·····3·3···32025, being done annually for the first time.
Lucía Luengo Aguado
