How is the non-resident tax calculated in Spain?

The calculation depends on whether the property is owner-occupied or rented. For self-use or vacancy, a notional income is taxed — the so-called renta imputada. The formula: cadastral value × imputation rate × tax rate × ownership share × days of ownership / 365. Under current AEAT rules (DA 55 LIRPF / AEAT Manual Renta 2025 §7.3.4), the imputation rate is 1.1% where the municipality's cadastral revision took effect on or after 1 January 2012, otherwise generally 2.0%. The tax rate is 19% for those tax-resident in the EU or EEA, and 24% for others. Example: cadastral value €200,000, imputation rate 1.1%, EU/EEA-resident, sole owner, full year. Tax base: €200,000 × 1.1% = €2,200. Tax: €2,200 × 19% = €418. Filing deadline for tax year 2025: 1 January to 31 December 2026. From tax year 2026, under current AEAT rules (Orden HAC/623/2026), the filing window opens on 1 April of the following year. For rental income, the actual gross rental receipts are generally taxed. EU/EEA residents can deduct expenses directly connected to the rental and attributable to the rental period, paying 19% on the net amount. For those resident outside the EU/EEA, current legislation does not permit deductions — 24% applies to gross receipts.