In 2026 a property owner in Spain pays income tax (even on a flat that stands empty), the local IBI tax, tax on rental income and tax on sale. The rates and rules depend above all on whether you are a resident or a tax non-resident. For example, an EU non-resident pays 19% on imputed income, and IBI is usually between 0.4% and 1.1% a year.
These obligations apply to anyone who buys a home to live in, a second home or a property to let. Knowing them helps you avoid costly mistakes.
Tax
EU non-resident
Non-EU non-resident
Resident
Imputed income (property not rented out)
19%
24%
as part of the annual IRPF
Rental – deducting costs
yes (IBI, community fees, utilities, insurance)
no
–
Sale
3% of the sale value as an advance payment
3% of the sale value as an advance payment
according to the IRPF scale
IBI
usually 0.4%–1.1%, paid once a year
When are you a tax resident in Spain?
Which taxes you pay, and how, depends on your tax residence. A resident is considered to be a person who:
spends more than 183 days a year in Spain, or
has their centre of vital or economic interests here.
If you do not meet these conditions, you are a non-resident. This directly affects the tax rates and your ability to deduct costs.
What income tax does a property owner pay (IRNR / IRPF)?
Tax on a property that is not rented out
Spain has a tax on imputed income. Even if a property generates no real income, the owner must declare it:
EU non-residents: 19%,
non-residents from outside the EU: 24%,
residents: declared as part of the annual IRPF.
This is one of the taxes most often overlooked by foreign owners.
Tax on property rental
In 2026 rental income is taxable whether the letting is long-term or tourist:
EU non-residents can deduct costs (IBI, community fees, utilities, insurance),
non-residents from outside the EU are not entitled to deductions,
rental income is declared quarterly.
What is changing for tourist rentals in 2026?
From 2026, checks on short-term rentals are considerably stricter. In practice this means:
the obligation to hold a tourist licence (where one is required),
registration of the property,
full and regular declaration of income.
Failing to file can result in heavy financial penalties.
How much is the IBI property tax?
IBI (Impuesto sobre Bienes Inmuebles) is a local property tax paid by every owner:
the rate depends on the municipality and the cadastral value,
is usually between 0.4% and 1.1%,
it is paid once a year.
How is the sale of a property in Spain taxed?
On a sale, the profit made is taxed:
non-residents: 3% of the sale value withheld as an advance payment,
residents: tax calculated according to the IRPF scale.
Plusvalía municipal may also apply – a local tax that depends on how long you have owned the property.
Who pays wealth tax and the solidarity tax?
In 2026 the wealth tax (Impuesto sobre el Patrimonio) and the solidarity tax for people with high assets still apply. Whether you have to pay depends on:
the value of your assets,
region,
tax residence status.
The most common tax mistakes made by property owners
no tax filings because “the property is standing empty”,
undeclared tourist rental,
confusing the rules for residents and non-residents,
relying on outdated information.
Taxes in Spain are not complicated, but they require regularity. A well-planned tax structure lets you use your property without the risk of penalties. When buying, selling or renting out, it is worth having the support of people who know the local legal and tax realities – contact Aria Spain.
Examples of new-build properties from our listings
Apartment close to the sea – from 89.25 m², 2 rooms, 2 bathrooms, sea view, air conditioning, communal pool, balcony/terrace; from 505000 €
Apartment next to golf courses – from 117.62 m², 2 rooms, 2 bathrooms, air conditioning, communal pool, balcony/terrace; from 365000 €
Apartment in Alicante – from 101.55 m², 3 rooms, 2 bathrooms, sea view, air conditioning, communal pool, balcony/terrace; from 281000 €
House in Alicante – from 130.00 m², 3 rooms, 2 bathrooms, communal pool, balcony/terrace, parking, garden; from 355000 €
House with a private pool (Mutxamel) – from 118.68 m², 3 rooms, 3 bathrooms, sea view, next to golf courses, air conditioning, private pool; from 450000 €
*Prices exclude VAT.
Frequently asked questions
Do you have to pay tax if a flat in Spain stands empty?
Yes. The tax on imputed income applies: EU non-residents pay 19%, non-EU 24%, and residents declare it in the annual IRPF.
When do I become a tax resident in Spain?
When you spend more than 183 days a year in Spain or have your centre of vital or economic interests here.
How much is the IBI tax?
Usually between 0.4% and 1.1%, depending on the municipality and the cadastral value. It is paid once a year.
Can a non-resident deduct costs from rental income?
EU non-residents can deduct, among other things, IBI, community fees, utilities and insurance. Non-residents from outside the EU are not entitled to deductions.
How much is withheld from a non-resident when a property is sold?
For a non-resident, 3% of the sale value is withheld as an advance payment towards tax. Plusvalía municipal may also apply.
Aria Spain (a licensed agency, RAICV no. 4123) sells new properties from developers with no commission for the buyer and helps with the NIE number, a bank account, a mortgage, the notary and rental management. Book a free consultation.
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