Non-resident taxation

12 May 2026

The Italian forfettario threshold (€85,000 annual, L. 197/2022) is maintained unchanged in 2026; crossing €100,000 triggers immediate exit from the crossing operation, not at year-end.

28 Apr 2026

Modelo 720 and Modelo 721 are separate informational obligations: Modelo 720 covers foreign real estate, bank accounts and securities; Modelo 721 covers exclusively crypto-assets held with custodians outside Spain. Both require a declaration when the value exceeds €50,000 per category.

10 Mar 2026

SOCIMI companies must verify compliance with the mandatory 80% distribution requirement of rental income profits before year-end to avoid losing.

25 Feb 2026

Non-residents earning rental income from Spanish property must file Modelo 210 quarterly (within 20 days of each quarter end).

15 Jan 2026

The France-Spain treaty of 10 October 1995 (BOE 12/06/1997) determines which state may tax each category of income — one of the two states taxes, rarely both simultaneously.

15 Jan 2026

The Germany-Spain DTA 2011 (in force since 18 October 2012) allocates taxing rights across more than ten categories of income — an essential framework for every German expatriate in Spain.

17 Nov 2025

The fiscal representative is jointly and severally liable for the represented company's tax debts.

2 Jun 2025

Wealth Tax for non-residents is filed via Form 714 between 1 April and 30 June of the year following the tax year.

3 Apr 2025

Organic Law 1/2025 definitively closed the property investment residence programme (Golden Visa) established under Articles 63 to 67 of Law 14/2013.

13 May 2024

EU and EEA residents benefit from the same €700,000 personal allowance as Spanish residents.

13 Mar 2024

EU/EEA citizens can obtain one in 1 to 2 weeks; non-EU citizens typically need 2 to 4 weeks.