Non-Resident Property Tax (IRNR) in Spain

    • Encarnación has more than 20 years of experience working as a lawyer in Spain. She is specialized in Corporate Law, with a long-standing experience in Family Law, Immigration and Property Law. Her most notable qualities include excellent negotiating skills, her unwavering professionalism, and the knowledge that shes providing a top-notch, all-round legal service to each and every client.
      Testimonials for Encarnación Mercedes
      • kenneth Quinn
        kenneth Quinn, Alcala La Real

        Encarnacion was very able to understand the problem and deal with it in a extremely direct manner.


        From first meeting to conclusion an excellent professional person!


        Jun 12, 2020

Non-Resident Property Tax (IRNR)

Who is this Service for?

Upon purchase of a property in Spain, non-resident owners are liable to pay a tax based on the rateable value of the property, once a year. The tax is payable one year in arrears, so if you were to purchase a property in 2019, the tax would be payable by 31/12/2020. The first years tax is payable pro rate the portion of the year that you have owned the property, so if you purchase on 1st October 2019, you will be liable for a quarter of the normal tax payable (with the previous owner liable for the remainder).

What does this service consist of?

  • Reminder each year in advance of the statutory declaration date
  • Advice from an experienced English-speaking accountant on the information and documentation needed to make the appropriate tax return
  • Submission of the tax on your behalf with confirmation of the satisfactory completion of the tax return

Code of Reasonable Fees

Our clients can expect to receive a quotation that is at or below the recommended guideline prices by our local Professional Body.

Free Support Services Included

When combined with the free and innovative Advocate Abroad support services you can be sure that you are obtaining completely transparent legal services from registered and regulated English-speaking lawyers abroad.These support services include:

  • Verification of the regulatory status of your professional.
  • Fees as recommended by the Local Professional Body
  • Fees specified in advance and legally guaranteed.
  • Service levels agreed in advance and guaranteed.
  • All professionals must hold professional indemnity insurance.
  • Professionals' proficiency in English monitored.
  • Continuous quality controls and reviews.