{"id":13912,"date":"2019-03-24T10:05:04","date_gmt":"2019-03-24T09:05:04","guid":{"rendered":"https:\/\/www.latribunedeplanas.com\/impot-en-espagne-limpot-sur-le-revenu-des-non-residents-irnrimpuesto-sobre-la-renta-de-no-residentes\/"},"modified":"2025-07-28T19:28:55","modified_gmt":"2025-07-28T17:28:55","slug":"tax-in-spain-income-tax-of-non-residents-irnr","status":"publish","type":"post","link":"https:\/\/www.latribunedeplanas.com\/en\/tax-in-spain-income-tax-of-non-residents-irnr\/","title":{"rendered":"Taxes in Spain: Income tax of non residents (IRNR)"},"content":{"rendered":"

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What is the IRNR in Spain?<\/h2>\n

All non-resident foreigners in Spain are required to declare to the tax authority (Hacienda)<\/a> the income (financial, professional, salaries, pensions) they have earned in Spain during the year and\/or any property they have purchased. As a property owner, this declaration must be completed whether or not you generate rental income.<\/p>\n

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What is the taxable base and tax rate for IRNR?<\/h2>\n

If you have purchased a property as a second residence, whether you use it or not, the taxable base is 1.1% of the cadastral value of the property. In the case of rental income in Spain, the taxable base is the difference between the rental income received and the expenses invested in the property.<\/p>\n

The tax rate is similar in both cases. This rate was modified with the Spanish tax reform of 2014:<\/p>\n