With effect from 2024, according to Ministerial Order HAC/56/2024 of 25 January, taxpayers subject to Non-Resident Income Tax for obtaining rental income from their properties, will be able to comply with their tax obligations and pay their corresponding taxes in Spain, presenting all their income in a single tax return only once a year. 

Before 2024, foreign citizens not resident in Spain were obliged to file their rental income every quarter and pay the tax with form 210 if the tax was payable. 

But this practice forced non-residents to file almost 4 tax returns per year, which meant a cost in time and economic resources for taxpayers, violating the principle of efficiency and necessity that the law 39/2015 on common administrative procedure upholds. 

So what does this change mean? 

From 2024, taxpayers will no longer have to file a quarterly tax return, and will be able to file a single tax return grouping all their income and expenses (if they are tax resident in the European Union). 
At Diaz Advisers we can help you to understand the taxes that affect you, advising you well so that you know what tax advantages you have as a taxpayer. 

In Alicante on the 8th of April 2024 

Gabriel Diaz Garcia 
Fiscal and Tax Adviser 
Collegiate Economist nº 3611 Alicante 
Actuary and European Financial Advisor 


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