NON RESIDENT TAX
A person of British Nationality, who lives and pays their taxes in the UK but owns one or more property in Spain should submit an annual Non Resident Tax Return to the Spanish Tax Agency. In this tax return, if the property declared has been at the owners disposition, the amount of tax due is calculated using the rateable value of the property.
In the event that the property has been rented out to a third party then the rental income received is declared, also taking into consideration if the property has been rented out all or part of the year.
The completion and presentation of this tax return is obligatory, although there are people who are unaware of this and do not comply with this rule, the Spanish Tax Agency however have over the last three and a half years been notifying people of their tax obligation. In the event the tax agency notifies a person of the failure to comply with its obligation, then a penalty is issued.
Our advice is, if you are in the group of people who are Non Residence of Spain, are the owner of a property in Spain and have not submitted a Non Residence Tax Declaration then you should start to sooner rather than later. Waiting for the Spanish Tax Agency to discover you have not complied will result in you receiving a penalty.
UK TAX REFUND are able to explain how to correctly proceed according to your particular situation, giving you the reassurance of knowing you are doing the right thing and avoid future problems.