Tax filing dates for non-resident property owners in Spain (2022)

Do you qualify as a non-resident of Spain and are you looking for key dates for the 2022 calendar year? You have come to the right place. Below is a breakdown of the main deadlines and key dates for non-resident property owners in Spain for 2022.

Tax obligations in Spain

As a non-resident of Spain, you pay tax on income you receive from sources in Spain. The type of tax you pay and the requirement to file an income tax return, depend on the type of income you receive. When it comes to property owners, there are mainly two types of income:

• Imputed Income on not rented properties. This income is attributed to any non-resident property owner even though the property is empty throughout the year and there is no income. It must be declared the year after the tax year with Form 210.
• Rental Income. Suppose you received income from renting real estate or other real property. In that case, you have to file a quarterly non-resident tax return to report rental income (and expenses if you’re an EU/EEA resident). It must be declared quarterly with Form 210.

Annual non-resident tax return (imputed income)

Deadline for submission of the annual non-resident tax return (Spanish tax form Modelo 210) for the 2021 tax year: 31st December 2022. However, if you wish the Agencia Tributaria automatically collect your tax due from your Spanish bank account on the due date, you should submit your online return by 23rd December.

Quarterly tax return (rental income)

1st Quarter 2022

Deadline for submission of the non-resident tax return to declare any income from renting out the property during the 1st Quarter 2022 (January to March 2022): 20th April 2022. 

For Direct Debit payment, the deadline is 15th April 2022.

2nd Quarter 2022

Deadline for submission of the non-resident tax return to declare any income from renting out the property during the 2nd Quarter 2022 (April to June 2022): 20th July 2022.

For Direct Debit payment, the deadline is 15th July 2022.

3rd Quarter 2022

Deadline for submission of the non-resident tax return to declare any income from renting out the property during the 3rd Quarter 2022 (July to September 2022): 20th October 2022.

For Direct Debit payment, the deadline is 15th October 2022.

4th Quarter 2022

Deadline for submission of the non-resident tax return to declare any income from renting out the property during the 4th Quarter 2022 (October to December): 20th January 2023.

For Direct Debit payment, the deadline is 15th January 2023.

If you have any other questions or want to make sure that the above deadlines apply to you, please do not hesitate to reach our tax team at support@iberiantax.com