Annual Tax Declarations – Non-Resident Income Tax (IRNR)
For those people that own property or earn income through various means in Spain, but who are considered non-residents, as they do not reside in the country, must submit annual tax declarations simply due to the fact of owning property/earning income in Spain, even if their property is not rented out.
The Non-Resident Income Tax (IRNR) is a state property tax payable across the whole of mainland Spain and its islands, calculated based on a deemed income derived from the property’s cadastral value. It is payable in addition to any taxes you pay in your home country and normally filed at the end of the calendar year between September and December (31 December being the deadline).
Like most things in Spain, failure to pay this Non-Resident Income Tax in Spain can result in various consequences, the most likely being interests and surcharges on late payments, as well as potential further tax scrutiny from the Spanish tax authorities. Seizure of property is not uncommon for properties that owe a lot of money to Hacienda.
It is advisable to seek professional advice to navigate the complexities of the Spanish administration system and ensure compliance, avoiding the above listed penalties. If you have had property for more than the last four years, but have never paid your Non-Resident Income Tax, it is possible to pay retrospectively for the previous four years.
Our team of lawyers can provide you with expert advice in English, ensuring your annual tax declarations are filed under the correct tax rate according to your country of residency, as well as find out if you have not been filing your declarations if you are unsure.
For advice or assistance regarding your Non-Residents Income Tax annual tax declaration, please contact us on (+34) 951 552 254 or complete an online enquiry form, and a member of the team will be in touch.
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We had a great experience working with Nockolds for my residency application as well as our recent property purchase in Southern Spain, particularly with the help of Ms. Leticia Aguilar. Her guidance and professionalism made the entire process much easier.Ms. Aguilar walked us through every step of the residency application and handled the legal side of our home purchase with great attention to detail. We always felt well informed and supported.We highly recommend this law firm to anyone needing legal support with residency or buying a property in Spain.
Fantastic experience once again. This time Nockolds prepared our spanish wills and we were very happy with the outcome
Fantastic personal service . The team understood our needs and got to work with speed and completed our work without any fuss. The communication was outstanding - o came to Nockolds having had a terrible time with another firm who refuses to give us a plan, and kept us in the dark. Am going to use them for all our legal needs from now on .
Dealing with Fleur de Lis is amazing. She is in control and knows what questions to ask and is willing to offer advice as a seasoned professional. I highly recommend her and her entire staff.
My family, experience with Nockolds Laywers Spain has been very rewarding and I want thank them for being very professional and honest in resolving with my legal matters in a timely manner.
I love to work with Nockolds lawyers! They react fast en accurate and solve a lot of issues I have since I am situated in the Netherlands.
we are very pleased to have this lawyer. They are spot on, think along and help you forward. Their respons is quick and professional.
Over the past few months, we worked with Flor at Nockolds Lawyers Spain on the purchase of our apartment and were extremely satisfied. Flor always responds very quickly, thinks proactively, and explains everything clearly and in plain language—including the Spanish legal process. Documents, due diligence, and coordination with the notary and agent were all handled flawlessly and on time. Throughout the entire process we felt confident and well looked after thanks to the thorough approach and excellent communication. In short: reliable, knowledgeable, and truly service-oriented. Highly recommended!
We honestly couldn’t be happier with our experience with Nockolds Lawyers Spain, and especially with Flor. She was absolutely amazing from start to finish! Flor made everything so easy and stress-free for us — she took care of almost everything on our behalf and guided us through the whole process with such kindness and professionalism.Communication was fantastic; she was always quick to respond, clear in her explanations, and genuinely cared about making sure we felt comfortable and informed. Thanks to Flor, what could have been a complicated experience turned out to be completely smooth and worry-free.We’re so grateful for all her help and wouldn’t hesitate to recommend Flor and the team at Nockolds Lawyers Spain to anyone. They truly go above and beyond!
Great experience. The team is very responsive, communicative and professional. Flor, in particular, is great to work with.
Flor, Isabel, and the entire team are extremely professional, competent, and kind. Flor goes out of her way for her clients even helping with things that are beyond the call of duty. She is who you want on your side and I can't thank her enough. Highly recommend them for any transaction. Fantastic experience all around.
The Nockolds Team provided us with an excellent service whilst working with them in Spain and in the UK during the whole process of purchasing an apartment in Estepona. They offered us a very friendly, professional service and were very quick to respond to all our needs and queries. It has been quite a daunting process but the staff held our hands through the whole process and were fluent in English so that made things a lot easier for us.They sorted absolutely everything out for us - purchase, bank account, wills, utilities. We are so glad that we opted for this company to assist us through this experience. I would not hesitate to recommend them.Thank you all at Nockolds Lawyers Spain.
My wife & I recently worked with Nockolds Lawyers in Estepona. We initially met with Leticia & Flor for a discussion with them to process a Spanish Will for me and one for my wife. They provided us with great information. We also needed to have a Padron processed for our residence in Spain. Leticia did the work on our Wills and Isabel did the work on our Padron. Both were a great pleasure to work with and all done at a very reasonable rate. We highly recommend them and Nockholds Lawyers to others who may need legal services.
The service I received from Nockolds was superb. They were quick to find a resolution to my enquiry, they explained the process in a way I could understand and quickly resolved the issue to a happy outcome. All communications were responded to very quickly and professionally. I wouldnt hesitate to use this company again.
Flor and team are incredibly helpful and ensure to explain things at all times. Wouldn't use anyone else.
Being a foreigner in Spain, I need top notch legal counseling round the clock and I found it in Nockolds Spain. Every question I ever had was met with the utmost professionalism, transparency and speed, regardless of the circumstances. I couldn’t feel more comfortable or grateful, namely for Rocío’s, Leticia’s and Isabel’s care and time. Thank you.
Brilliant service, we had been struggling to get an appointment in Valencia but as soon as we contacted Nockholds, Alexandra replied walking us through each step, making it really simple and keeping us updated throughout the process. They were absolutely excellent and I would highly recommend.
Extremely competent and caring team of lawyers. Had the pleasure of working with Flor and Isabel and strongly recommend them for any real estate transactions.
Incredible service from Flor and the team!Being an expat and buying a property in Spain I did not have the first clue about the legalities. The team guided me through every step of the way, going above and beyond. We all felt like family by the end.Thank you again!
The team of lawyers led by Flor have been super competent, quite professional and very responsive.Our experience has been nothing short of amazing. From the first meeting, through a fairly expedited property purchase process, the team has been diligent, thorough and have paid attention to every detail.Ultimately, the team has made us feel we are in good hands and we have true advocates.Flor and Alexandra also supported us through the application process for Golden Visa. Given the relatively tight window of time, the team managed to execute flawlessly and we did in fact meet the deadline. We cannot be happier with the support we have received.I highly recommend the team at Nockolds Lawyers Spain.
We had an amazing experience working with Nockolds Lawyers during the purchase of our property. Flor and the team was professional, responsive, and provided clear guidance throughout the entire process. They made what could have been a stressful experience much smoother and ensured everything was handled efficiently. Highly recommend their services for anyone looking for reliable legal assistance in property matters! Thank you for everything, Flor! 🙏
We worked with Flor on purchasing our apartment and couldn't be happier. Strongly recommend. Real pleasure to work with.
I recently appointed Flor at Nockolds Lawyers Spain as conveyancer for my property purchase in Estepona after she was recommended to me.The service I received from Flor did not disappoint being nothing short of exceptional.Flor is extremely professional but at the same time she is warm and friendly and the fact that she speaks perfect English made the process so much easier for me .I received regular communication both through email and by telephone.I was particularly impressed that Flor thoroughly reviewed my survey document and addressed any worries that I had.Through out the whole process Flor's due diligence really made me feel protected as a buyer and I would not hesitate to recommend her and her team to anyone who is buying or selling a property.I felt like Flor went above and beyond for me so much so that I also instructed her to do my Spanish will which went seamlessly with good information and advice from her again making me feel protected which is vital.I would also like to mention that I used Isabel at Nockolds services to transfer all utilities into my name which ensured a smooth moving in period for me without the stress and worry of contacting all the providers myself and she was amazing with her communication backwards and forwards to me leaving me with no hassles or worries.A great team effort by all!Thank you
Fantastic service helping me exchange my uk driving license to Spanish, and obtaining my TIE. The process was smooth from start to finish with constant communication and updates. I used other lawyers in the past for different services but Nockolds has been by far the best one. I will definitely use again.
Flor and the team at Nockolds have delivered us a professional, transparent and efficient service in a very personable way for a number of legal matters including house purchase, wills and residency. As UK Nationals, they have made our transition simple and assured. We highly recommend their service. Steve and Jac