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The Changes To Spain’s IRNR Non-Resident Property Tax In 2027

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Esme Fox – esme@thelocal.es

Published: 9 Oct, 2026 CET. Updated: Fri 9 Oct 2026 16:09 CET

The changes to Spain’s IRNR non-resident property tax in 2027
There will be new deadlines for non-resident tax forms next year. Photo: Raymond Petrik / Pexels

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If you’re a non-resident who owns a second home in Spain, you should know that from next year there will be some changes to the tax forms you file and their deadlines.

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