By WeLex, your leading law firm in Spain!
Being a non resident and owning a property in the Spanish territory you will be subject to the Non Resident Income Tax.
When the property is owned by more that one person regardless if are married on not, each owner will be treated as an independent taxpayer and therefore each owner should file its own personal tax form.
Non Residents Income Tax in Spain– property for the owner’s personal use
The annual income will be calculated applying the percentage in forced to the rateable value of the property published by the local authorities on the local property tax (IBI). In general, this is 2% or the reduced percentage of 1,1% if the rateable value has been reviewed in the last previous ten years.
The income is accrued at the end of the tax period , 31 of December and required to be submitted during the following 12 months.