Spanish tax glossary
Key Spanish tax terms explained in plain English.
Spanish taxes and who collects them
- AEAT
- The Spanish Tax Agency (Agencia Estatal de Administración Tributaria).
- IBI
- Annual local property tax paid to the town hall.
- IRNR
- Non-Resident Income Tax (Impuesto sobre la Renta de No Residentes).
- Plusvalía municipal
- Local tax on the increase in land value when a property is sold.
The Modelo forms you'll come across
- Modelo 030
- Form to request a Spanish tax identification number.
- Modelo 210
- The form non-residents use to declare imputed income, rental income or capital gains.
- Modelo 211
- Form for the buyer's 3% retention when a non-resident sells property.
Values, deductions and retentions
- 3% retention
- Amount the buyer withholds on a non-resident's property sale as a tax advance.
- Cadastral value (valor catastral)
- Administrative value of a property used to calculate imputed income and local taxes.
- Deductible expenses
- Rental costs EU/EEA residents may subtract from rental income.
Identifying yourself and paying
- Cl@ve
- Spanish government electronic identification system.
- Domiciliación
- Direct debit — the Tax Agency collects the tax from your bank account.
- NIE / NIF
- Foreigner identity number / tax identification number.
- NRC
- Complete reference number proving a tax payment made through a bank.
Put these terms to work
Every term above ends up as a number on a return. Our free tax calculators do the arithmetic for you — the calculation costs nothing, you only pay when you file. The guides to imputed income and rental income and capital gains explain which income type you declare on the Modelo 210, and the FAQ answers the questions non-resident owners ask us most.