Question
We own a property in Spain and are permanent residents of Spain, however don’t live there more than 180 days. We are tax residents of Canada. Are we supposed to still file Spanish taxes (income tax) if there is no income from Spain?
Answers
These are the answers of Spainguru’s Facebook group members:
“You are saying you are a resident of Spain. However, you can’t be a resident of two countries. You have to pick one. And it’s more than that. You have to fill out the NR73 forms and submit them to the CRA.
Plus file departure tax in the year you left. The CRA then decides if you are a non-resident of Canada or not. But it’s all good. Because if you are NR in Canada then according to the Spain-Canada agreement, you will have 15% holding tax taken off in Canada, which will then be deducted from your Spanish tax.
Even if you do not earn income in Spain, they tax you on your worldwide income less the tax paid in your home country.”
“You can’t be permanent residents of two countries. Just because you own a property in Spain does not make you a permanent resident, EU citizenship aside. You need to choose where you are a tax resident.
If you are temporary or permanent resident in Spain, you are expected to pay tax there after spending more than 183 days, legal or not.”
“You can technically still be a tax resident of Canada if your residential ties to Canada are still strong while residing full time elsewhere in the world. This is why Facebook groups are not good for tax advice and can end up costly.”
“If someone lives under 183 days in Spain and doesn’t have economic or family ties in Spain, they are not considered a tax resident in Spain.”
“My resource is the relocation gestor we used for our NLV process. We were instructed to file NR forms with CRA, including NR73 and others, change our address to Spain, and file departure taxes. In Spain, registering on the padron and getting your TIE means you are establishing tax residency. If you spend more than 183 days a year in Spain, you become a tax resident.”
“If you live less than 183 days in Spain, and do not have economic ties there, you are not a tax resident. However, you may still need to file a non-resident tax return if you own property, based on the imputed income tax.”
“You should ensure you have de-registered properly in Spain: inform your bank, change your account to non-resident, inform your town hall and police station, and file Modelo 030 to notify Hacienda. This avoids future tax claims.”
“You come to Spain every year but don’t stay more than two months? Then you likely just need to file a non-resident tax return if you own property.”
“Non-resident tax return because you own property in Spain. There is an imputed income tax on property if you don’t rent it out.”
“You need to pay IRNR using Modelo 210. Even if there is no rental income, Spain imputes a value based on the cadastral value of your property and taxes it.”
“Spain considers you a tax resident if: you spend more than 183 days per year in Spain, your primary economic activity is in Spain, or your family resides there.”
“If you don’t meet those criteria, but own property, you still have to file a non-resident tax declaration.”
“Spain’s imputed tax is calculated as 0.01 × 0.24 × cadastral value of the property. This applies if the property is not rented.”
“You can have permanent residency and still be a tax resident elsewhere, such as Canada, in certain circumstances, like golden visa holders, offshore workers, or students.”
“According to a lawyer article, if you hold a permanent residency card but don’t meet tax residency criteria, you still need to formally de-register from the padron, police, and Hacienda to avoid complications.”
“You can be a tax resident in both countries, but Spain will assume you are unless you provide evidence to the contrary. That’s why it’s critical to manage deregistration properly.”
Conclusion
According to members of Spainguru’s Facebook group, owning a property in Spain without living there more than 183 days per year generally does not make you a Spanish tax resident.
However, you are still required to file a non-resident tax return (Modelo 210) due to imputed income tax on your property—even if it does not generate any rental income.
It is important to differentiate between residency status and tax residency. Spanish authorities may still consider you a tax resident based on factors like time spent in the country, family or economic ties, unless you formally de-register with the Spanish authorities, including the padron, Hacienda (tax office), and police.
To avoid double taxation or future tax disputes, it is recommended to consult both Canadian and Spanish tax professionals and to stay compliant with non-resident tax obligations in Spain if you own property.
