Imputed Income Tax & Capital Gains Tax in SpainImputed Rental Income from Residential Property

All non-resident residential property owners in Spain as of December 31st 2014 will need to make a tax return during 2015 in respect of their Spanish property. The tax rate is 24% and is applied to 1,1% of the ‘catastral’ value of the property.

The ‘catastral’ value of the property is not the same as the real value and is much lower. It is value that is calculated in order to provide a ‘tax base’ upon which tax rates are applied. The tax base increases to 2% of the catastral value if the last time the ‘catastral’ value was calculated predates 1994.

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28 Lawyers Offering Non-Resident Property Tax (IRNR) Services in Spain

Testimonials for our Non-Resident Property Tax (IRNR) service
  • Niall Purdie
    Niall Purdie, Barcelona

    Anna helped me purchasing my house, she was knowledgeable and professional throughout.


    I would recommend using her legal services.


    Jun 25, 2018
  • Bart Cuyvers
    Bart Cuyvers, Belgium

    The service we received was perfect!


    Dec 20, 2017
  • Nada Fairris
    Nada Fairris, Fuengirola

    100% Responsive, understanding, value for money, approachable, professional and very efficient.


    Thank you Ana Belèn.


    Sep 01, 2017
  • Bart Cuyvers
    Bart Cuyvers, Belgium

    Rosa did a very good job for us.


    She was helpful, very professional and great to deal with!


    Nov 22, 2016
  • Laura Waites
    Laura Waites, UK

    Communication was fluid and time was always taken to clarify anything we needed. The process would have been quite stressful without the support and timely responses from Cristina.


    I would highly recommend to anyone buying a property in Spain.


    Mar 08, 2016
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