Maisons de Mer | Real Estate Services

Services Taxation after purchasing the property.

After acquiring a property in Spain, taxation will depend on the buyer’s status — whether an individual or a legal entity, with or without economic activity — as well as on the use of the property (traditional rental, tourist rental or commercial use) and its location.

The Double Taxation Treaties that may exist between the buyer’s country of tax residence and Spain will also play a role, as they determine how to avoid being taxed twice on the same income.

Main taxes for property owners

As a general guideline, property owners in Spain are mainly subject to the following taxes:

Property Tax (IBI), an annual municipal tax.
Non-Resident Income Tax (IRNR): non-resident owners must file an annual tax return. If the property is rented out, EU residents pay 19% on net income (after deducting expenses).

In addition, there are other local taxes, such as the waste collection fee or other municipal charges depending on the locality.

Taxes in case of resale.

When selling the property, the seller must pay:

Non-Resident Income Tax (IRNR), applicable to the capital gain obtained from the sale. For residents of EU countries, this tax amounts to 19% of the profit.
Municipal Capital Gains Tax, a local tax whose amount varies depending on the municipality and is paid directly to the Town Hall where the property is located.

Services Taxes after the purchase

Services Taxation after purchasing the property.

Main taxes for property owners

Taxes in case of resale.

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