{"id":6767,"date":"2021-10-13T16:16:47","date_gmt":"2021-10-13T16:16:47","guid":{"rendered":"https:\/\/www.altealex.com\/2021\/10\/13\/impuesto-sobre-la-renta-de-los-no-residentes-irnr\/"},"modified":"2026-09-01T16:45:51","modified_gmt":"2026-09-01T16:45:51","slug":"impuesto-sobre-la-renta-de-los-no-residentes-irnr","status":"publish","type":"post","link":"https:\/\/www.altealex.com\/es\/2021\/10\/13\/impuesto-sobre-la-renta-de-los-no-residentes-irnr\/","title":{"rendered":"Impuesto sobre la renta de los no residentes (IRNR)"},"content":{"rendered":"\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-7387b849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-7387b849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<div class=\"wp-block-group alignfull is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Los no residentes en Espa\u00f1a que posean bienes inmuebles en Espa\u00f1a est\u00e1n sujetos al Impuesto sobre la Renta de los No Residentes (IRNR). <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Veamos a continuaci\u00f3n en qu\u00e9 casos los no residentes tendr\u00e1n que pagar este impuesto, cu\u00e1ndo y cu\u00e1nto:<\/p>\n\n\n\n\n\n<p class=\"wp-block-paragraph\"><strong>a) Alquiler de viviendas<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si el no residente alquila la vivienda, deber\u00e1 pagar impuestos sobre los ingresos derivados de dicha vivienda, es decir, sobre los ingresos o alquileres percibidos. En el caso de los residentes en un pa\u00eds de la UE, Islandia o Noruega, el tipo impositivo ser\u00e1 del 19 % de dichos ingresos. Para los residentes en cualquier otro pa\u00eds, el tipo impositivo ser\u00e1 del 24 %.  <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Los propietarios residentes en la UE, por ejemplo en los Pa\u00edses Bajos, que alquilen su vivienda podr\u00e1n deducir los gastos en proporci\u00f3n al tiempo que la vivienda haya estado alquilada. Por otro lado, los propietarios que NO sean residentes en la Uni\u00f3n Europea ni en el Espacio Econ\u00f3mico Europeo deber\u00e1n tributar sobre los ingresos brutos (no se les permite deducir gastos) y pagar\u00e1n un 24 %. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The declaration of rental income must be submitted at the end of each quarter, i.e. during the first twenty calendar days of April, July, October and January, in relation to the income that the non-resident owner received in the previous calendar quarter.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En el caso de un convenio de doble imposici\u00f3n con Espa\u00f1a, el propietario del inmueble podr\u00e1 deducir los importes abonados en concepto de este impuesto en la declaraci\u00f3n del impuesto sobre la renta que deba presentar en su pa\u00eds de residencia fiscal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>b) Viviendas desocupadas u ocupadas por sus propietarios<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si la vivienda est\u00e1 desocupada o se destina a uso propio, los propietarios no residentes deber\u00e1n pagar el impuesto sobre los ingresos hipot\u00e9ticos generados por dicho uso propio. El tipo impositivo ser\u00e1 tambi\u00e9n del 19 % para los residentes en la Uni\u00f3n Europea, Islandia o Noruega, y del 24 % para los residentes en otros pa\u00edses. En ambos casos, el impuesto se calcula sobre la base del 1,1 % del valor catastral de la vivienda si dicho valor se revis\u00f3 despu\u00e9s del 1 de enero de 1994, o del 2 % en los dem\u00e1s casos.  <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ejemplo: Dieter Schmidt, residente en Alemania, es propietario de un piso en Altea que utiliza para sus vacaciones y cuyo valor catastral es de 250 000 \u20ac. La base de c\u00e1lculo es 250 000 \u00d7 1,1 % = 2 750 \u20ac. El tipo impositivo resultar\u00e1 de aplicar el 19 % a 2 750 \u20ac, es decir, 522,50 \u20ac.  <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El plazo para la presentaci\u00f3n de la declaraci\u00f3n y el pago del impuesto sobre la renta de los no residentes, en el caso de inmuebles destinados a uso propio, ser\u00e1 del 1 de enero al 31 de diciembre del a\u00f1o siguiente a aquel en el que se deveng\u00f3 el impuesto. En general, la plusval\u00eda se determinar\u00e1 por la diferencia entre el valor de adquisici\u00f3n y el valor de enajenaci\u00f3n, y el tipo impositivo ser\u00e1 del 19 % de dicha plusval\u00eda. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>c) Venta del inmueble<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En un plazo m\u00e1ximo de tres meses a partir de la venta del inmueble, el propietario no residente debe declarar su ganancia y pagar el impuesto correspondiente.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La persona que adquiera una vivienda a un no residente, ya sea residente o no residente, estar\u00e1 obligada a retener el 3 % del precio y a ingresarlo a la Hacienda P\u00fablica.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Este pago realizado por el comprador del inmueble tendr\u00e1 car\u00e1cter de anticipo del impuesto que debe abonar el propietario-vendedor por su plusval\u00eda. En caso de que el 3 % abonado por el comprador sea superior al importe que deba pagar el propietario-vendedor, este podr\u00e1 solicitar la devoluci\u00f3n del importe excedente. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00bfQu\u00e9 ocurre si el comprador no abona el 3 %? En este caso, el inmueble adquirido estar\u00e1 sujeto al pago del impuesto y el Registro de la Propiedad lo anotar\u00e1 en la inscripci\u00f3n del inmueble a favor del comprador. Y esta anotaci\u00f3n solo se cancelar\u00e1 por caducidad, mediante la presentaci\u00f3n de la carta de pago o de un certificado administrativo que acredite la inaplicaci\u00f3n o la prescripci\u00f3n de la deuda.  <\/p>\n\n\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#700808\"><strong>\u00a1ATENCI\u00d3N!<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Las autoridades fiscales espa\u00f1olas no env\u00edan a los contribuyentes no residentes ninguna comunicaci\u00f3n, liquidaci\u00f3n o aviso de pago en relaci\u00f3n con el Impuesto sobre la Renta de los No Residentes, pero los no residentes (o sus representantes) est\u00e1n obligados a realizar el c\u00e1lculo, cumplimentar el formulario de autodeclaraci\u00f3n correspondiente y gestionar el pago del impuesto.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Es importante advertir a los propietarios que no hayan presentado la declaraci\u00f3n del impuesto sobre la renta de no residentes de que deben regularizar su situaci\u00f3n fiscal para evitar sanciones econ\u00f3micas importantes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tambi\u00e9n es importante aclarar que los no residentes que posean una propiedad no solo est\u00e1n obligados a presentar una declaraci\u00f3n de la renta por la propiedad de dicha vivienda, sino tambi\u00e9n por cualquier otro ingreso obtenido en Espa\u00f1a a trav\u00e9s de actividades econ\u00f3micas.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\t\t\t<div class=\"wp-block-uagb-post-grid uagb-post-grid  uagb-post__image-position-top uagb-post__image-enabled uagb-block-7bdc40b1     uagb-post__items uagb-post__columns-3 is-grid uagb-post__columns-tablet-2 uagb-post__columns-mobile-1 uagb-post__equal-height\" data-total=\"4\" style=\"\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"uagb-post__inner-wrap\">\t\t\t\t\t\t\t\t<div class='uagb-post__image'>\n\t\t\t\t\t\t\t\t\t<a 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class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Los no residentes en Espa\u00f1a que posean bienes inmuebles en Espa\u00f1a est\u00e1n sujetos al Impuesto sobre la Renta de los No Residentes (IRNR). Veamos a continuaci\u00f3n en qu\u00e9 casos los no residentes deber\u00e1n pagar este impuesto. <\/p>\n","protected":false},"author":1,"featured_media":6733,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[35],"tags":[],"class_list":["post-6767","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impuestos-sobre-la-propiedad"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - 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