Note
Non-EU vs EU property taxes in Spain
Quick answer
On the purchase, taxes do not depend on nationality. On yearly property income, the tax agency applies one rate to residents of the EU, Iceland, Norway and Liechtenstein and another to all other non-residents. Non-EU residents pay the higher one. Treaties give relief from double taxation but do not change the Spanish rate.
Applies toNon-EU owners who want to know where their tax position differs from that of EU owners.
On this page: 9 sections
§ 1What is the same
The taxes on the purchase depend on the type of home and on the region. A resale home carries the regional transfer tax, and a new home carries VAT and stamp duty. Nationality does not change them. The yearly local property tax is also the same. The costs section of this handbook explains these taxes. This page belongs to the chapter in an overview of non-EU buyers.
§ 2What differs
The rate on property income of non-residents differs by the residence of the owner. The tax agency states it as 19% for residents of the EU, Iceland, Norway and, since 11 July 2021, Liechtenstein, and 24% for all other non-resident taxpayers. An owner who lives in the United States, Canada, Australia or the United Kingdom is in the second group. The rate applies to the net rental income or the gain, according to the rules the costs section explains.
§ 3Deductions
The deductions available also differ by group, and the costs section explains which expenses can be deducted by owners in each. Because the rules are detailed, ask a tax adviser to prepare the return with the right group and deductions.
§ 4Treaties
Many non-EU countries have a tax treaty with Spain. A treaty allocates taxing rights and provides relief from double taxation. It does not change the Spanish rate. Each treaty differs. The chapters for British, American, Canadian and Australian buyers outline what the treaty and the home country add for each, and more on restricted zones covers the separate question of restricted zones.
§ 5Home-country tax
The home country may tax the income or gain, with relief for Spanish tax. The rules differ widely. A US citizen, for instance, is taxed on worldwide income. A tax adviser in your country should explain how relief works and which forms to file.
§ 6Residence changes things
If you move to Spain and become tax resident, the non-resident regime stops applying. The tests are explained in the residency section. Resident owners are taxed under different rules, and the rate differences between EU and non-EU groups no longer apply.
§ 7Selling
On a sale, a non-resident seller faces a retention on the price and files a return for the gain. The costs section explains both. The group you belong to for the yearly rate can differ from the rules on a sale, so ask your adviser about each.
§ 8Practical steps
Ask your adviser which group you are in, which deductions apply and how relief works in your country. Keep records of the Spanish tax paid. File on time. And revisit the position when your circumstances change.
§ 9Where to check
Official pages change, so confirm the point that matters to you on the source before you act, and keep a dated copy of what you read. Where a page here says we did not read a text, ask your adviser to read it for you.
FAQRelated questions
Do non-EU buyers pay more on the purchase?
No. The transfer tax or VAT and stamp duty depend on the type of home and the region, not on the buyer’s nationality. The difference arises later, in the yearly tax on property income.
Which rate do I pay?
Living outside the favoured European band places you under the agency’s higher percentage, which is charged on net rent or on the gain.
Does a treaty lower the Spanish rate?
Not by itself. Treaties allocate taxing rights and provide relief, usually in the other country. The Spanish rate comes from Spanish law. Check the treaty between Spain and your country with an adviser.
Sources
- Agencia Tributaria: Rental income of non-residents: specific questions on property (official source, opens in a new window), Rates, gross base, deductible expenses, imputed income for unlet monthsLast checked 17 October 2026
Legal note. How the process works in general. It is not legal advice, and it never replaces an independent Spanish lawyer acting for you.