Non-Resident Taxes And Spanish Wills

Published on 07/06/2011 in Taxes in Spain

We would like to provide you with some basic details about some tax duties that we all have to comply with (as per Spanish Law) in Spain and at the same time provide property /assets owners, in Spain, with some information about Spanish Wills.

1. I.B.I Tax

This is the local council tax (in some places it is charged by SUMA - in other places it will be the Town Hall making the charges). This is a Tax based on the description and value of your property as per the Catastro records. If you are the owner of a property you should pay it unless that you own just a rustic plot. It is always interesting to check if the catastral description of your property matches with the reality. Normally it is paid at the beginning of the last quarter of the year.

Tax in Spain

2. Rubbish

This is considered a tax but it is more of a payment for a service as we pay for having our rubbish collected. This tax is normally paid at the end of the first quarter of the year.

3. Resident Tax or Non Resident Tax

This is a tax that MUST be paid by all of us as we are all either Resident or Non Resident in Spain. Until 2008 it was an obligation for Non Residents Tax persons in Spain to pay Wealth Tax and Income Tax, but on that year the Wealth Tax was abolished as (per the Law 4/2008, of December 23rd.) therefore the last Wealth Tax declaration was the one submitted for the year 2007 and presented in 2008.

So if you are Non Resident in Spain and:

  • Own a property
  • Own a share of a property.
  • Receive any kind of interest in your bank account (considered as income in Spain), or…
  • Receive any kind of payment for renting out your property (considered as income in Spain), MUST SUBMIT a Non Resident Tax return in Spain (IRNR in order to avoid any payment of interest for delay or a penalty proceeding against you from the Tax Office.

In reference to Spanish Wills, we would like to point out that it is NOT A MUST to make a Spanish Will but it is a MUST for you to know that having a Spanish Will could save your family (many years from now) health, stress headaches time and money. The intestacy rules in Spain are different form the English intestacy rules and dealing with the estate of a person who dies in Spain without a Spanish Will can become really hectic.

We have pointed out many times in previous articles the many advantages to having a Spanish Will and we would be more than pleased to send you any of our previous articles in response to your email.


The existence of a Spanish Will is a cost effective means of simplifying the handling of your affairs.

A Spanish Will can be drawn in such a way that it will minimize the Inheritance Tax (IHT), etc. Our purpose is to make you aware of the importance of acquiring the advice available from a lawyer with experience in cross-border issues BEFORE having your Spanish Will drafted.

Please make sure that whoever drafts your Spanish Will has sufficient knowledge of Spanish and English Law to make your Will tax efficient, cost effective, compatible with your English Will, and according to your National Law. We are sure your family will be thankful.

The information provided on this article is not intended to be legal advice, but merely conveys general information related to legal issues

Written by: White & Baos Lawyers

About the author:

White & Baos is a law firm established by Spanish and UK lawyers, and is regulated by the Law Society of England & Wales as well as the Spanish regional equivalent, the Colegio de Abogados in Alicante.  They are one of Eye on Spain's few recommended lawyers.

Calle Diana No. 19. 2º-D, 03700 Denia, Alicante
Tel.: +34 966 426 185
Fax.: +34 965 784 471

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hullensian17 said:
04 March 2014 @ 09:21

Can you please clarify if non residents have to pay a fee in the form of a certificate planning to advertise sale of spanish property.

mollina said:
21 February 2013 @ 19:52

No problem- they are very good and reasonably price.

chris said:
09 June 2012 @ 14:29

has anyone used spanish tax forms ltd to pay their tax is this site ok to use

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