NON-RESIDENT property owners are being warned they are still required to pay tax on their home even if it is not earning them an income.

The Spanish tax authorities are clamping down on those who have failed to pay Deem Income Tax – dubbed the ‘enjoyment’ tax – over the last four years.

Letters are being sent to non-residents who have not paid the charge, along with fines for late payment.

“Unfortunately, ignorance of the existence of this tax does not excuse you from paying it,” said Jose Lopez Avalos, from Manilva Solicitors.

“It is understood that non-resident clients are benefitting through ‘enjoyment’ of the property, and this is taxable.

“It means the taxman not charging tax on real income such as rent, but on a deemed income from the property.

The tax is used to fund airports and motorways used by non-residents in order to to enjoy their properties.”

He added: “The tax is not usually high so it is worth paying on time to avoid the risk of being fined.”

Non-residents can pay the tax using Form 210, available from the Spanish tax office website

Payment for the 2012 tax year must be made before the end of 2013.

For more info contact Manilva Solicitors on 952 901 225 or


  1. You can estimate the tax by taking the valor catastral for each year going back to 2011 and multiplying it by 0,27225% then adding them all together. (Assuming the last revision of catastral values for your municipality was since 1994). Fines and surcharges for late payment will be applicable and may or may not be imposed.

    The non-resident tax is not included in the community fees. You will need to complete the tax returns and either pay them of apply for them to be compensated for against the retention. You will not get the retention back without paying the taxes.

  2. The rate for 2014 (returns currently being submitted) is 24,75%.

    The rate for 2015 (payable next year) will be 19,5% but the percentage for calculating the taxable base will be 2,0% If the valor catastral has not been revised within the previous ten years.

  3. The rate for 2014 is 24,75% and the tax return must be made before the end of this month or the 23rd of the month if paying online with a digital signature.

    The rate for the fiscal year of 2015 (payable during 2016) will be 19,5% and for 2016 it will be 19,0% unless any changes are made to the tax rate meanwhile.

    As from next year there is also a change in the way in which the taxable base is calculated. Currently it is 1,1% of the valor catastral if the last municipal revision was carried out since 1994 otherwise it is 2,0%. As from next year, in respect of declarations for 2015, it will be 1,1% only if the municipal revision as been carried in the ten years prior to the fiscal year which is being currently declared otherwise it will be 2,0%

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