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Question,

From a fiscal point of view I am a non-resident and I have a house that I rent when I am not on holidays in Spain. Do I have to pay taxes? What taxes?

Dear friend, the first thing that you should find out is if Spain has any agreement in fiscal matters with the state of which you are fiscally a resident and if according to this agreement you have to pay taxes in Spain. If the answer is positive or there is no agreement, you have to bear in mind that:
The income to be declared in this case is the total amount collected from the tenant, without deducting any expenses.
This income is chargeable when it is claimable from the tenant or when it is collected (if earlier). Each rent due is taxed separately and, consequently, a return must be filed for each rent due.
Nevertheless, collective returns may be filed which may include various chargeable income of one or more taxpayers falling within a calendar quarter. If the collective return includes the income of several taxpayers, the person filing it must be a representative or one of the persons which the law regulating this tax defines as being jointly and severally liable (payer or administrator).
- Tax return form: in accordance with the foregoing, there are two possibilities:
. Form 210. Ordinary return, using general section 210-A and indicating income type 01.
. Form 215. Collective return. Also indicate income type 01.
- Filing period: for ordinary returns (form 210), the deadline is one month after the date on which the rent is due. Collective returns (form 215) relating to a quarter must be filed within the first 20 calendar days of the month of April, July, October or January following the first, second, third or fourth calendar quarter, respectively.
- Place of filing: the Branch of the State Tax Administration Agency corresponding to the place where the property is located.
- Tax rate: 25%.
Likewise, for the simple fact of owning a house in Spain you have to pay the "property tax".
Non-residents must file a Property Tax return if they own property in Spain at 31 December of each year, regardless of the value of the property.
Urban property must be declared at the highest of the following three values:
- the cadastral value, as reflected in the Property Tax receipt for the year to which the return refers,
- the value assessed by the Administration for purposes of other taxes,
- the acquisition price, consideration or value.
The net wealth (which is the taxable amount) is determined by the difference between that value and the charges or liens on the property and the debt principal invested in the property.
There is no tax-free allowance and, consequently, the base of assessment coincides with the taxable amount.
The tax payable is calculated by applying the tax rate approved for the year in question to the aforementioned taxable amount.

Likewise I remind you that although you do not rent the house, apart from the "property tax", you have to pay an individual income tax and pay taxes for this.
The income to be declared is the amount resulting from applying to the cadastral value of the property, as shown on the Real State Tax (Impuesto de Bienes inmuebles: I.B.I.) receipt, the following percentages:
- 2 per cent, in general.
- 1.1 per cent in the case of property whose cadastral value was revised or modified after 1 January 1994.
This income is chargeable once per year, on 31 December.
If you have not owned the property for the entire year or if it was leased for part of the year, you must declare the corresponding proportion.
- Tax return form: Form 210, using general section 210-A and indicating income type 02.
- Filing period: 1 January to 20 June.
- Place of filing: the Branch of the State Tax Administration Agency corresponding to the place where the property is located.
- Tax rate: 25%.
A non-resident whose only taxable property in Spain is a dwelling fundamentally for own use may elect to use a single form for declaring Property Tax on the dwelling owned in Spanish territory and Personal Income Tax on the estimated income from the use of that dwelling.