Posted: Fri Nov 17, 2023 5:50pm
Are you sure it's income tax? As a non resident you will pay council tax or IBI which is based on the rateable value of your property. Everybody pays that regardless of residency. This is payable to the local council.
On top of that, if you don't rent the property, you will pay the non resident tax. This is a tax they impose as they reckon you gain a benefit on owning a second property. It is again based on the rateable (or cadastral) value of your property and you will have a percentage levied at 1.1 or 2 percent of that value. You then pay, if you are non EU resident, 24% of that. For example, house value 200,000, cadastral value 60,000. 60,000 x 1.1 percent is 660 euro and 24% of that is 158.4 euro which is split between the owners (2 owners paying 79 euro each).
Whilst 500 seems a bit high for IBI (unless it's a large detached property with swimming pool and large grounds) it is extremely high for the non resident tax.
However none are income based but property value based and non residents only pay income tax on income earned in Spain.
If you rent the property you pay tax on the rental income but not non resident tax and if you are EU resident based then the tax is 19%.