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ITP in Spain: Property Transfer Tax Rates by Region — Complete 2026 Guide
When buying a resale property in Spain, ITP (Impuesto sobre Transmisiones Patrimoniales — Property Transfer Tax) is the single largest upfront tax cost for the buyer, ranging from 4% to 13% of the purchase price depending on the autonomous community. In 2026, rates...
Spain’s Supreme Court Strikes Down the National Tourist Rental Registry: A Complete Guide for Property Owners and Investors
By the Lextax Consulting SLP Team | Updated: May 2026 Spain's Supreme Court has annulled the national Short-Term Rental Registry (Royal Decree 1312/2024) for exceeding State powers and invading regional competences. Judgment No. 620/2026, issued on 21 May 2026,...
Selling Property in Spain as a Non-Resident: Complete Tax Guide 2026
The Two-Step Tax Process When a Non-Resident Sells Spanish Property Selling Spanish property as a non-resident involves two mandatory tax filings: Step 1 — The Buyer's Obligation (Form 211) The buyer withholds 3% of the gross purchase price at completion and pays it...
Form 210 Spain 2026: Complete Guide for Non-Resident Property Owners
What Is Form 210? Form 210 (Modelo 210) is the self-assessment return for Spain's Non-Resident Income Tax (IRNR — Impuesto sobre la Renta de No Residentes). Every non-resident who generates income from a Spanish source — whether from property ownership, rental, or a...
Spanish Property Taxes for Non-Residents: The Complete 2026 Guide
Non-resident property owners in Spain are subject to up to six distinct tax obligations, depending on how they use their property and the overall value of their Spanish assets. Most of these obligations arise simply from owning the property — not from renting it or...
Wealth Tax in Spain for Non-Residents: Who Must Pay and How Much in 2026
Non-resident property owners in Spain must pay Wealth Tax (Impuesto sobre el Patrimonio) if their net Spanish assets exceed €700,000. In October and November 2025, Spain's Supreme Court issued landmark rulings extending the 60% tax shield to non-residents for the...