Which properties are subject to non-resident tax in Spain?

In principle, every property in Spain owned by a non-resident is subject to the IRNR — with the exception of properties in the Foral territories. This covers: holiday apartments and houses, flats (pisos), villas and fincas, commercial properties such as offices, shops or warehouses, and undeveloped land. The type of property is irrelevant; what matters is ownership by a person who is not tax-resident in Spain. The tax treatment depends on how the property is used, not whether it is used at all. A vacant property is just as taxable as a rented one — the difference lies in the calculation basis. For vacant or owner-occupied properties, the tax is levied on imputed income derived from the cadastral value. For rented properties, it is levied on the actual rental receipts. Where a property is partly rented and partly owner-occupied within the same year, two separate Modelo 210 declarations are required — one for each period. Garages and storage rooms (trasteros) deserve particular attention. In Spain, parking spaces and trasteros as a rule have their own Referencia Catastral, even when they were purchased in the same notarial deed as the main property. Where a separate cadastral reference exists, the property carries its own filing obligation. Owners of an apartment with a garage space should check whether the garage has its own cadastral number — in practice, this is commonly the case. Properties in the Foral territories — Álava, Guipúzcoa and Vizcaya in the Basque Country, and the Comunidad Foral de Navarra — are excluded from the national Modelo 210 regime. These regions administer their own tax systems through the Diputaciones Forales. For all other provinces — the Balearic Islands, the Canary Islands, Catalonia, Andalusia, Valencia, Madrid and every other non-Foral region — the Modelo 210 applies without restriction. A British owner with a villa in Sóller and a parking space in a nearby garage building may well need to file two separate returns.