taxes

What annual taxes do Belgian and Dutch non-resident property owners pay in Spain?

As a non-resident property owner in Spain, you have several annual tax obligations that must be met regardless of whether you rent out the property.

Here is a complete overview for Belgian and Dutch owners.

IBI (Impuesto sobre Bienes Inmuebles) — This is the annual property tax, similar to Belgium's onroerende voorheffing or Dutch OZB.

Rates vary by municipality but typically range from 0.4% to 1.1% of the catastral value (valor catastral).

For a typical Costa Blanca property, this might be €300-€1,500 per year.

Non-Resident Income Tax (IRNR) — Even if you do NOT rent your property, Spain imputes a deemed rental income of 1.1% of the catastral value (or 2% if the value hasn't been revised in the last 10 years).

This imputed income is taxed at 19% for EU/EEA residents.

For example, if your catastral value is €100,000, your imputed income tax would be approximately €209 per year.

If you DO rent the property, the actual rental income replaces the imputed income, and you're taxed at 19% on net profit (after deducting expenses) as an EU/EEA resident.

Basura (Waste Collection Tax) — Annual municipal charge, typically €100-€300 depending on the municipality.

Community Fees — If your property is in a complex or urbanization, monthly fees range from €50-€300+ depending on shared amenities.

All non-resident tax declarations are made via the Modelo 210 form.

Filing deadlines are quarterly for rental income (April 20, July 20, October 20, January 20) and annually for imputed income (December 31 of the following year).

WOW-Estates recommends appointing a fiscal representative (representante fiscal) in Spain to handle all tax filings on your behalf.