I am non-tax resident in Spain, but I have in there my principal residence and an property for holidays which is not rented-out. Should I have to do anything in Spain while being non-tax resident?

This is a question often asked by those individuals who decide to move from Spain to other country. Normally, they understand that if they do not obtain any income in Spain, and have not rented out properties located in Spain they are not subject to Spanish Taxes. However, this is not correct.

Individuals who are non-tax resident in Spain will be subject to tax in respect to any property they may have in Spain, even when they are not rented out. Additionally as the Spanish Tax Authorities understand that it is not possible for an individual who is non-tax resident in Spain to have his/her principal residence in this country, this properties will be also considered for taxes. T

his is known as “imputed income” and the taxable base is calculated by applying the percentage of 1,1% or 2% to the correspondent cadastral value of the house (depending on whether or not the cadastral value has been revised by the Local Authorities in the last 10 preceding years). The tax rate applicable will be 19% (for resident in a EU countries) or 24%.

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