The Non Resident Income Tax (IRNR) is aimed at people who are not residing in Spain and who own property located in the country.

- It is an annual tax and 31st December is the deadline for payment. It is a direct tax levied on income of individual persons and entities mentioned above. It is a tax that does not have a fixed rate, therefore each year can vary depending on several factors:

- The tax is calculated based on the cadastral value of the property. This value is not fixed and may vary over time.

- El tipo impositivo no es fijo variando anualmente.

- According to the year of revision of the cadastral value of your property, it will be calculated at 1.1% for those that have been revised after January 1st, 1994 and at 2% for those that have been revised before January 1, 1994.

- In addition, regarding the year of purchase, you declare only from the day of that year from which you become the owner. Once we know the amount, it is paid through the bank thus completing declarations for that year.