Spanish Non-Resident Tax Calculator

Here's a comprehensive table summarizing the key aspects of Spanish Non-Resident Tax:

Aspect	Details
Taxable Income	Income derived from property ownership in Spain
Tax Rates	19% for EU residents; 24% for non-EU residents5
Form Required	Form 210 (Modelo 210) is mandatory for non-residents3
Annual Deadline	Submit by 31 December for the previous tax year2
Calculation Method	1.1% of cadastral value (if updated in last 10 years) or 2% (if not updated)23
Property Types	Includes urban property owned by non-residents
Filing Requirements	Submit Form 210 annually, even if property is not rented
Capital Gains Tax	19% for non-residents45
Dividend Income Tax	19% for non-residents5
Interest Income Tax	19% for non-residents5
Joint Ownership	Separate returns required for each owner2
Late Payment	Incurs interest and penalties2
Retroactive Filing	Can file for up to four previous years6
Required Documents	NIE, property details, cadastral value, purchase date, owner information8

This table provides a concise overview of the Spanish Non-Resident Tax, covering tax rates, filing requirements, deadlines, and other essential information for non-resident property owners in Spain. It's important to note that tax laws can change, so it's advisable to consult with a tax professional or the Spanish tax authorities for the most up-to-date information.