Essential tax dates to consider as a no resident property owner
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Essential tax dates to consider as a no resident property owner

As a non-resident property owner in Spain, it’s important to stay on top of key tax deadlines to ensure compliance and avoid penalties.

Here are the essential dates to remember:

Imputed Income Tax for 2023

Deadline: December 31, 2024
If you own property in Spain that is either used personally or remains vacant, you must file an annual Imputed Income Tax return (Modelo 210) by this date, even if the property is not rented out.

Rental Income Tax for 2024

Filing Period: January 1 to January 20, 2025
If your property was rented out in 2024, you must submit a Rental Income Tax return during this period, covering all rental income earned throughout the year.

Direct Debit Option
  • Imputed Income Tax: For direct debit payments, submit your online return by December 23, 2024.
  • Rental Income Tax: To arrange for direct debit, ensure submission by January 15, 2025.

Consequences of Missing Deadlines
Failure to meet these deadlines can result in fines and interest charges. It’s crucial to submit your tax returns on time to comply with Spanish tax laws.

Additional Considerations
  • New Property Owners: If you bought property in 2023, you must file the Imputed Income Tax return for the period from the purchase date to December 31, 2023. Additionally, ensure any rental income for 2023 is reported to avoid penalties.
  • Property Sales: Non-resident owners who sold property in Spain must declare any capital gains within four months of the sale by submitting a Modelo 210.

Staying informed about these deadlines and obligations will help you avoid unnecessary penalties and ensure proper management of your property investments in Spain.

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