31/05/2026
𝐒𝐩𝐚𝐧𝐢𝐬𝐡 𝐓𝐚𝐱 𝐀𝐮𝐭𝐡𝐨𝐫𝐢𝐭𝐢𝐞𝐬 𝐥𝐚𝐮𝐧𝐜𝐡 𝐧𝐞𝐰 𝐜𝐚𝐦𝐩𝐚𝐢𝐠𝐧 𝐨𝐧 𝐍𝐨𝐧-𝐑𝐞𝐬𝐢𝐝𝐞𝐧𝐭 𝐈𝐧𝐜𝐨𝐦𝐞 𝐓𝐚𝐱
The Spanish Tax Authorities have launched a new enforcement campaign targeting non-resident property owners in Spain in relation to their Non-Resident Income Tax obligations.
Thousands of letters are currently being issued to individuals who own residential property in Spain but are not tax resident in the country.
According to the notices, the Authorities consider that, based on the information available in their databases, affected taxpayers may have been required to file and pay Non-Resident Income Tax for the tax years 2021, 2022 and 2023.
This campaign may affect a significant number of foreign property owners and highlights the increasing use of data-driven compliance checks by the Spanish tax administration.
Based on the information available in their databases, the recipients may have been required to file and pay Non Resident Income Tax
